Search statutory text, headings and citations across jurisdictions, then open the matching provision and original source.
351+ matches for “tax”
Section 17 — Assessment to tax for single terminal Assessment to tax for single terminal
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]
Section 5 — Interpretation of tax laws Interpretation of tax laws
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
Section 32 — Deductible tax for mixed taxable and exempt supply Deductible tax for mixed taxable and exempt supply
Deductible tax for mixed taxable and exempt supply (1) A taxable person who makes both taxable and exempt supplies may deduct the input tax on the taxable purchases and imports which are directly attributed only to the taxable supplies made. (2) Where a taxable person has made both
Section 3 — Imposition and calculation of tax , payment, etc Imposition and calculation of tax , payment, etc
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
Section 19 — Functions of tax clerk Functions of tax clerk
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
Section 14 — Income tax allowance Income tax allowance
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
Section 77C — Cigarette tax stamps Cigarette tax stamps
Cigarette tax stamps (1) Subject to section 77 , any person who manufactures, distributes or imports cigarettes shall, upon application in the prescribed form, affix a cigarette tax stamp, on to each individual purchase of cigarettes in such a manner as may be prescribed by the Commissioner
Section 20 — Notice of registration to Commissioner of Taxes Notice of registration to Commissioner of Taxes
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 .
Section 15 — Taxation, etc Taxation, etc
Taxation, etc.
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
or order for the recovery of rates, duties and taxes imposed by law.
Section 17 — Gaming tax Gaming tax
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
Section 10 — Exemptions from taxation Exemptions from taxation
within, Malawi by or on behalf of the Trustees ; (b) the income of the Trust from whatever source shall be exempt from any tax payable under any written law for the time being in force relating to taxes on income or profits. (2) Where any testator devises or bequeaths any property
Section 9 — Reduction of rate for quick successions Reduction of rate for quick successions
Estate duty on certain property may be reduced when the same property is taxed again after a second death, with the reduction depending on how soon the second death happens.
Section 118 — Exemption of Fund from certain laws Exemption of Fund from certain laws
Exemption 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
Section 28 — Section 28 Section 28
Taxation Act 3. Value Added Tax Act [G.N. 24/2002]
Section 9 — Immunities from taxation (a) Immunities from taxation (a)
Immunities from taxation (a) The Fund, its assets, property, income and its operations and transactions authorized by this Agreement shall be immune from all taxation and from all customs duties.
Section 5 — Section 5 Section 5
Exemption from taxes, charges, etc.
Section 3 — Establishment and composition of the Tribunal Establishment and composition of the Tribunal
[Cap. 30:12] (3) A person shall not be appointed Chairperson , Deputy Chairperson or member of the Tribunal if that person— (a) is a public officer or an employee of the Malawi Revenue Authority ; (b) has not met his tax obligations; (c) has been liable for tax evasion or facilitation
Section 5 — Section 5 Section 5
Exemption from taxes, charges, etc.
Section 5 — Section 5 Section 5
Exemption from taxes, charges, etc.
