Minet Malawi Insurance Brokers Ltd v Commissioner General (MRA), RAT Principal Registry, Appeal No. 2 of 2026 — Ruling

Abstract

This ruling concerns an application by Minet Malawi Insurance Brokers Ltd seeking an extension of time to file a notice of appeal against a tax assessment issued by the Commissioner General of the Malawi Revenue Authority. The assessment arose from an audit covering January 2020–December 2023, which determined that the company owed over K64 million due to improper treatment of Expected Credit Losses (ECLs) as deductible expenses. After the taxpayer’s objection was dismissed, the statutory 30‑day period for appeal began running from 6 October 2025. The Tribunal analyzed the statutory framework under the Revenue Appeals Tribunal Act (RATA) and the Revenue Appeals Tribunal (Procedure) Rules, concluding that the Registrar has limited discretion to extend time only up to 30 days beyond the expiry of the original appeal period. Since more than 60 days had elapsed by the time the Applicant sought the extension, the Registrar lacked jurisdiction to grant it. The application was therefore dismissed, with the Tribunal confirming that it cannot extend time beyond the strict statutory limits.