Tax Administration (Amendment) Act, 2026.

Abstract

The Tax Administration (Amendment) Act, 2026 amends the Tax Administration Act, 2021 to modernize tax administration procedures in Malawi. The Act introduces provisions recognizing electronic service of tax documents through email and telefax, expands requirements for retention of records relating to transfer pricing audits, reduces the period specified under section 81 from twelve to six, and strengthens transfer pricing documentation requirements by increasing the applicable threshold from one to forty. The amendments are intended to improve tax administration efficiency, enhance compliance monitoring, and support effective administration of transfer pricing and related-party transactions.