Value Added Tax (Amendment) Act, 2022
| dc.contributor.author | The Parliament of Malawi | |
| dc.date.accessioned | 2025-09-15T07:39:27Z | |
| dc.date.issued | 2022-03-18 | |
| dc.description.abstract | The Value Added Tax (Amendment) Bill, 2022, aims to reform the VAT Act by abolishing the withholding VAT agent scheme, providing exemptions for essential items such as cooking oil, tap and well water, and sanitary towels (pads), and introducing VAT on moulds used for plastics or rubber. These changes are intended to streamline VAT collection, prioritize the exemption of basic necessities, and regulate specific manufacturing inputs, thereby enhancing the tax system's efficiency and fairness | |
| dc.identifier.citation | Malawi, Parliament, Value Added Tax (Amendment) Bill, B. No. 13 (2022). | |
| dc.identifier.govdoc | Bill, No. 13 of 2022 | |
| dc.identifier.uri | https://elibrary.rat.gov.mw/handle/123456789/67 | |
| dc.language.iso | en | |
| dc.publisher | The Parliament of Malawi | |
| dc.subject | Value Added Tax (VAT) | |
| dc.subject | Sanitary towels (pads) | |
| dc.subject | Exemption | |
| dc.subject | Essential items | |
| dc.subject | Withholding VAT scheme | |
| dc.title | Value Added Tax (Amendment) Act, 2022 | |
| dc.type | Other |