Malawi Revenue Authority eLibrary

Welcome to the Malawi Revenue Authority eLibrary, your gateway to a wealth of electronic resources to support your academic and professional growth.

Our offerings:

  • Journals: Stay updated with the latest research and developments.
  • eBooks: Access a wide range of topics for your studies and professional development.
  • Dissertations: Browse a comprehensive repository to aid your research.
  • Multimedia Content: Engage with video lectures, webinars, and interactive tutorials.

Mission: We aim to enhance your educational experience by providing high-quality resources, in line with Institute of Tax Administration(ITA)’s mission to offer world-class, competence-based training in customs and taxation, research, and consultancy services.

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Recent Items

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Changes to the Global Minimum Tax: The ‘Side-By-Side Package
(ATAF, 2026) ATAF
This Technical Note summarises the January 2026 updates to the Global Minimum Tax framework under the Inclusive Framework’s “Side-by-Side Package,” outlining key design changes and their implications for jurisdictions. It explains the introduction of new safe harbours, revisions to the treatment of certain tax incentives, and administrative simplifications aimed at easing compliance while preserving the integrity of the minimum tax system. The note also highlights ATAF’s perspectives on the reforms—particularly the risks of revenue loss, the importance of implementing domestic minimum top-up taxes, and the need to reassess tax incentive regimes. Overall, it positions the reforms as both a policy and administrative turning point, with ATAF providing guidance and technical support to help African members safeguard their tax bases and strengthen domestic resource mobilisation.
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WCO news: Data Analysis for effective border management
(WCO, 2017-02-01) world customs organisation
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Value Added Tax (Amendment) Act, 2025
(Government Print, 2025-04-23) Malawi Government
The Value Added Tax (Amendment) Act, 2025, is legislation enacted by the Parliament of Malawi to amend the original VAT Act. The primary amendment involves updating the First Schedule to specify that ordinary bread, classified under Customs Tariff Subheading 1905.90.20, is exempt from VAT. This aligns the tax regulations with current fiscal policies, providing clarity on the VAT exemption for bread.
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Kumvetsetsa za MRA TIP-OFFS ANONYMOUS SERVICE
(2016) Malawi Revenue Authority