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legal-2026.07.26-907

Provision text match · Malawi · en

Tax Administration Act, 2021

Act 13 of 2021

unknown Act or statute Section 5 — Interpretation of tax laws

Interpretation of tax laws

5. Interpretation of tax laws (1) In interpreting or construing a tax law , regard shall be had to context and the wider purpose of the law. (2) In resolving any ambiguity within a tax law , regard shall be had to any official extrinsic material pertaining to the preparation of the law.

Topics: TIN administration, TIN compliance, TIN registration, VAT

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Provision text match · Malawi · en

Taxation Act

Act 46 of 1963

unknown Act or statute Section 17 — Assessment to tax for single terminal

Assessment to tax for single terminal

17. Assessment to tax for single terminal A single terminal payment to an employee in lieu of paid leave shall be assessed to tax as if such leave had been taken by the employee immediately after cessation of employment and after he had been paid accordingly. [17 of 2012]

Topics: administration, appeals, assessable income, asset conversion

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Provision text match · Malawi · en

Value Added Tax Act

Act 7 of 2005

unknown Act or statute Section 25 — Issue of an electronic fiscal device generated tax invoice or a tax invoice

Issue of an electronic fiscal device generated tax invoice or a tax invoice

25. Issue of an electronic fiscal device generated tax invoice or a tax invoice (1) Subject to the provisions or section 11A , every taxable person shall, on making taxable supply of goods or services, issue to the customer or the person supplied, an electronic fiscal device generated tax invoice or a tax invoice in such form as shall be prescribed. (2) Ever

Topics: VAT, VAT administration, VAT apportionment, VAT assessment

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Provision text match · Malawi · en

Accommodation and Refreshment Tax Act

Act 21 of 1981

unknown Act or statute Section 3 — Imposition and calculation of tax , payment, etc

Imposition and calculation of tax , payment, etc

3. Imposition and calculation of tax , payment, etc. (1) Tax, to be known as accommodation and refreshment tax , is payable by or on behalf of every person by whom accommodation is hired or refreshment is obtained from any of the premises listed in the Schedule. (2) The amount of tax payable under subsection (1) is ten per centum of the total amount charged

Topics: accommodation, accommodation and refreshment tax, audit, billing

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Provision text match · Malawi · en

Estate Duty Act

Act 6 of 1946

unknown Act or statute Section 9 — Reduction of rate for quick successions

Reduction of rate for quick successions

9. Reduction of rate for quick successions Where the Commissioners are satisfied that estate duty has become payable on any property consisting of land or a business (not being a business carried on by a company) or any interest in land or such a business, and that subsequently estate duty has again become payable on the same property or any part thereof by

Topics: Commonwealth country application, aggregation of property, appeal, appeals

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Provision text match · Malawi · en

Customs and Excise Act

Act 13 of 1969

unknown Act or statute Section 143B — Administrative penalties

Administrative penalties

143B. Administrative penalties Any person who contravenes— (a) section 140 (h) shall be liable to pay the excise tax plus a penalty of twenty per cent of the excise tax; (b) section 140 (i) shall be liable to pay the total excise tax plus a penalty of twenty per cent of the excise tax, and an additional penalty of five per cent of the total excise tax due, f

Topics: abandonment of goods, accounts, administration, administrative application

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Provision text match · Malawi · en

Chief's Act

Act 39 of 1967

unknown Act or statute Section 19 — Functions of tax clerk

Functions of tax clerk

19. Functions of tax clerk The functions of a tax clerk shall be to assist the Chief whom he is appointed to serve in the discharge of the functions of his office and to carry out such duties in relation to the collection of tax and other administrative matters as a District Commissioner may direct.

Topics: administration, administrative boundaries, allowances, appointment of advisers

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Provision text match · Malawi · en

Export Incentives Act

Act 6 of 1988

unknown Act or statute Section 14 — Income tax allowance

Income tax allowance

14. Income tax allowance (1) A registered exporter shall, in every financial year during which he exports products of Malawi, be entitled to an income tax allowance of twelve per cent of his taxable income derived from his export sales. (2) Upon the recommendation of the Committee, the Minister, after consultation with the Minister of Finance, may, by order

Topics: appeals process, application requirements, certificate withdrawal, committee governance

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Provision text match · Malawi · en

Pension Act

Act 6 of 2011

unknown Act or statute Section 20 — Notice of registration to Commissioner of Taxes

Notice of registration to Commissioner of Taxes

20. Notice of registration to Commissioner of Taxes Upon registration of a pension fund or umbrella fund , the trustee or operator of that fund shall give notice to the Commissioner of Taxes of such registration, as required by a Registrar’s directive .

Topics: actuarial valuation, administration, administrative penalties, advice

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Provision text match · Malawi · en

Bills of Sale Act

Act 29 of 1967

unknown Act or statute Section 17 — Bill of sale not to protect chattels against rates, duties and taxes

Bill of sale not to protect chattels against rates, duties and taxes

17. Bill of sale not to protect chattels against rates, duties and taxes A bill of sale to which this Act applies shall be no protection in respect of personal chattels included in such bill of sale which, but for such bill of sale , would have been liable to distress under a warrant or order for the recovery of rates, duties and taxes imposed by law.

Topics: asset classification, asset seizure, attestation, bill of sale

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Provision text match · Malawi · en

Gaming Act

Act 26 of 1996

unknown Act or statute Section 17 — Gaming tax

Gaming tax

17. Gaming tax (1) Every licensee shall be liable, at such intervals as may be prescribed, to pay a gaming tax . (2) A gaming tax referred to in subsection (1) shall be calculated on such basis and at such rate as may be prescribed by the Board and payable in such manner and before such date as may be prescribed: Provided that different rates may be prescrib

Topics: accounts submission, advertising, application to vary licence, appointments

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Provision text match · Malawi · en

Malawi Railway Holdings Company Act

Act 34 of 1966

unknown Act or statute Section 15 — Taxation, etc

Taxation, etc

15. Taxation, etc. Notwithstanding any other law— (a) the profits of the Company shall not be liable to income tax or other taxes in Malawi; (b) the Company shall not be liable in Malawi to pay stamp duty or any duty or fee of any other description which would, but for this section, be payable to the Government or any officer of the Government.

Topics: agents, annual accounts, board composition, board decisions

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Provision text match · Malawi · en

Legal Education and Legal Practitioners Act, 2018

Act 31 of 2018

unknown Act or statute Section 118 — Exemption of Fund from certain laws

Exemption of Fund from certain laws

xemption of Fund from certain laws (1) The revenue of the Fund shall be exempt from the provisions of any law relating to payment of income tax or any other tax or levy by the State. (2) Any law relating to insurance, other than a law relating to the compulsory insurance of employees, or the provision of security in connection therewith, shall not apply to t

Topics: accounting, accounts, accounts and audits, admission to practice

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Provision text match · Malawi · en

Malawi Revenue Authority Act

Act 14 of 1998

unknown Act or statute Section 28 — Section 28

Section 28

other written laws On the coming into force of this Act— (a) all references to the Controller of Customs and Excise or the Commissioner of Taxes in any written law specified in the Schedule or any other law shall be construed as references to the Commissioner-General ; (b) any reference to Customs and Excise Department or Income Tax Department in the writte

Topics: administrative procedure, annual reporting, appointments, asset vesting

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Provision text match · Malawi · en

Revenue Appeals Tribunal Act, 2021

Act 14 of 2021

unknown Act or statute Section 3 — Establishment and composition of the Tribunal

Establishment and composition of the Tribunal

lawyer duly admitted to the Malawi bar with at least ten years practical experience in the legal profession and demonstrable experience in tax matters, appointed by the Minister in consultation with the Judicial Service Commission; (b) a Deputy Chairperson , who shall be a lawyer duly admitted to the Malawi bar with at least ten years practical experience i

Topics: administrative appeals, annual audit, annual reports, appeals

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Provision text match · Malawi · en

OPEC Fund for International Development (Jenda Water Supply and Sanitation Project) Loan (Authorization) Act, 2025

Act 34 of 2025

unknown Act or statute Section 5 — Section 5

Section 5

5. Exemption from taxes, charges, etc. All sums to be paid in accordance with section 4 shall, notwithstanding the provisions of any other written law, be paid without deductions for, and free from, any tax or charge whatsoever, and shall be free from all restrictions or limitations imposed by or under any written law of Malawi.

Topics: consolidated fund, government borrowing, government payments, loan agreement execution

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Provision text match · Malawi · en

International Development Association (Water and Sanitation Project I) (Authorization) Act, 2023

Act 14 of 2023

unknown Act or statute Section 5 — Section 5

Section 5

5. Exemption from taxes, charges, etc. All sums to be paid in accordance with section 4 shall, notwithstanding the provisions of any other written law, be paid without deductions for, and free from, any tax or charge whatsoever, and shall be free from all restrictions or limitations imposed by or under any written law of Malawi.

Topics: financing agreement, funding, government grants, government payments

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Provision text match · Malawi · en

European Investment Bank (Malawi M1 Road Rehabilitation II C) Loan (Authorization) Act, 2025

Act 33 of 2025

unknown Act or statute Section 5 — Section 5

Section 5

5. Exemption from taxes, charges, etc. All sums to be paid in accordance with section 4 shall, notwithstanding the provisions of any other written law, be paid without deductions for, and free from, any tax or charge whatsoever, and shall be free from all restrictions or limitations imposed by or under any written law of Malawi.

Topics: consolidated fund, financing agreement, government contracting, government finance

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Provision text match · Malawi · en

International Development Association (Second Additional Financing for Social Support for Resilient Livelihoods Project) (Authorization) Act, 2023

Act 15 of 2023

unknown Act or statute Section 5 — Section 5

Section 5

5. Exemption from taxes, charges, etc. All sums to be paid in accordance with section 4 shall, notwithstanding the provisions of any other written law, be paid without deductions for, and free from, any tax or charge whatsoever, and shall be free from all restrictions or limitations imposed by or under any written law of Malawi.

Topics: appropriation, consolidated fund, exemptions, financing agreement

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Provision text match · Malawi · en

NBS Bank Plc and National Bank of Malawi Plc (Lake Malawi Water Supply Project) Loan (Authorization) Act, 2023

Act 20 of 2023

unknown Act or statute Section 5 — Section 5

Section 5

5. Exemption from taxes, charges, etc All sums to be paid in accordance with section 4 shall, notwithstanding the provisions of any other written law, be paid without deductions for, and free from, any tax or charge whatsoever, and shall be free from all restrictions or limitations imposed by or under any written law of Malawi.

Topics: borrowing, government finance, government payments, loan agreement

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