Malawi Value Added Tax Act 2005 as at 31 December 2014.
| dc.contributor.author | The Parliament of Malawi | |
| dc.date.accessioned | 2025-08-30T20:37:26Z | |
| dc.date.issued | 2014-08-09 | |
| dc.description.abstract | The Malawi Value Added Tax Act provides the legal framework for the imposition, collection, and administration of Value Added Tax (VAT) in Malawi. It establishes the criteria for VAT registration, outlines the scope of taxable supplies, imports, and services, and specifies applicable rates and exemptions. The Act also addresses the rights and obligations of taxable persons, enforcement mechanisms, and procedures for compliance and dispute resolution. Its primary aim is to ensure efficient tax collection and promote transparency in the taxation of goods and services within Malawi. | |
| dc.identifier.citation | Malawi, Value Added Tax Act (Chapter 42:02) (Malawi, 2005) as at 31 December 2014. Available at: www.laws.africa (accessed 27 August 2025). | |
| dc.identifier.uri | /akn/mw/act/2005/7/eng@2014-12-31 | |
| dc.identifier.uri | https://elibrary.rat.gov.mw/handle/123456789/54 | |
| dc.language.iso | en | |
| dc.publisher | Laws Africa | |
| dc.subject | VAT Registration | |
| dc.subject | Taxable Supplies | |
| dc.subject | VAT Rates | |
| dc.subject | Electronic Fiscal Devices | |
| dc.subject | Tax Collection and Enforcement | |
| dc.title | Malawi Value Added Tax Act 2005 as at 31 December 2014. | |
| dc.type | Other |