Browsing by Author "Kalambang'ombe, Yassin"

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    Excise Tax Handbook Training
    (MRA, 2021) Kalambang'ombe, Yassin
    The Excise Tax Training Handbook serves as a comprehensive guide for tax officers and stakeholders involved in the administration of excise tax in Malawi. It provides an in-depth overview of excise tax, its historical development, legal foundations, and implementation principles. The handbook outlines the processes for obtaining excise licenses, entry of premises, tax audits, and compliance measures. It also covers specific excisable goods and services, including tobacco, beer, spirits, and woven fabrics of cotton, while addressing tax exemptions, refunds, and penalties. By offering structured training materials, this handbook aims to enhance uniformity in excise tax administration, ensuring efficient revenue collection and compliance with regulatory frameworks.
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    VAT Training Handbook
    (MRA, 2021-11-01) Kalambang'ombe, Yassin
    The Value Added Tax (VAT) Training Handbook is designed as a comprehensive training module for officers of the Malawi Revenue Authority (MRA) and other stakeholders involved in tax administration. The handbook outlines the historical background, legal framework, and operational principles of VAT in Malawi, providing a structured guide to VAT implementation, collection, and enforcement. Key topics covered include VAT registration, the VAT credit system, VAT refunds, and VAT audits, alongside special schemes and compliance measures. The manual also addresses enforcement procedures for defaulting taxpayers, outlining penalties, interest charges, and legal recourse available to the tax authorities. Additionally, it details mechanisms for VAT cancellation and the implications of deregistration. By offering standardized training materials, the handbook aims to enhance uniformity in tax administration and equip tax officers with the necessary knowledge and skills to effectively manage VAT operations. This document is an essential resource for ensuring adherence to VAT regulations and optimizing revenue collection within Malawi’s tax system.