Browsing by Author "Malawi Revenue Authority"

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2017 MRA Anchor Magazine
(2017) Malawi Revenue Authority
**Abstract** The November 2017 edition of "The Anchor," a quarterly magazine published by the Malawi Revenue Authority (MRA), highlights various initiatives and reforms aimed at enhancing tax collection and compliance in Malawi. The magazine features a message from the Commissioner General, Tom Gray Malata, emphasizing the importance of domestic revenue in supporting government operations, especially in the absence of donor funding. It reports that MRA exceeded its tax collection target for the 2016/2017 fiscal year, collecting K767.61 billion against a target of K725.05 billion, attributed to improved taxpayer compliance and modernization efforts. Key reforms discussed include the implementation of the ASYCUDA World system for customs management, the introduction of electronic fiscal devices (EFDs) for VAT collection, and the establishment of an E-payment facility for convenient tax payments. The magazine also covers the "Everyone Must Pay Tax" campaign aimed at raising awareness about tax obligations among citizens, particularly future taxpayers in schools. Additionally, the MRA's Corporate Social Responsibility (CSR) initiatives are highlighted, showcasing support for education and health, including scholarships for visually impaired students and contributions to maternal health programs. The magazine addresses common misconceptions about tax rates in Malawi, asserting that they are comparable to regional standards, and encourages citizens to embrace their tax responsibilities as a means of contributing to national development. Overall, "The Anchor" serves as a platform for educating taxpayers, promoting compliance, and demonstrating MRA's commitment to improving public services through effective tax administration.
2017 MRA Taxpayer Charter Malawi
(MRA, 2017) Malawi Revenue Authority
The Malawi Revenue Authority (MRA) Taxpayer Charter, established in October 2017, outlines the rights and obligations of taxpayers in Malawi. It serves as a commitment from the MRA to provide high-quality service and foster a relationship based on mutual trust and respect. The Charter emphasizes the MRA's vision of becoming a model revenue authority known for excellence in service delivery and its mission to maximize revenue collection while promoting voluntary compliance. Key components of the Charter include the rights of taxpayers, such as impartial treatment, presumption of honesty, access to information, privacy, and the right to make complaints. It also details taxpayer obligations, including registration, record-keeping, filing returns accurately and timely, and cooperating with MRA officers. Service standards are established for both domestic taxes and customs, specifying timelines and costs associated with various processes, such as registration, audits, and processing applications. The Charter is designed to be a living document, subject to periodic review to adapt to changing economic conditions and taxpayer needs. Overall, it aims to enhance taxpayer education and engagement while ensuring fair and transparent tax administration in Malawi.
2017 MRA Tevet Levy
(MRA, 2017) Malawi Revenue Authority
The provided text outlines the regulations and procedures related to the TEVET (Technical, Entrepreneurial, and Vocational Education and Training) Levy in Malawi, as defined by the TEVET Act. It specifies that every registered employer must pay a levy equal to 1% of their basic payroll from the previous year into the TEVET Fund, which finances approved programs. The definition of "basic payroll" encompasses a broad range of employee emoluments beyond just salary, including allowances and bonuses. Employers are required to maintain accurate payroll records for inspection by the TEVET Authority and the Malawi Revenue Authority (MRA), which collects the levy on behalf of TEVET. The levy is assessed annually based on the payroll records of the previous year. Employers are encouraged to self-assess their payroll costs using an Employer Data Form (EDF) and submit it to both MRA and TEVET offices. Penalties for non-compliance include a 20% charge on unpaid amounts and potential fines or imprisonment for providing incorrect information. For further inquiries, contact details for TEVET and MRA officials are provided, along with banking information for levy payments.
2018 MRA Guide for Importers and Dangers of smuggling
(2018) Malawi Revenue Authority
The document from the Malawi Revenue Authority (MRA) outlines the legal implications and consequences of smuggling in Malawi, emphasizing that smuggling is a criminal offense punishable under the Customs & Excise Act. Individuals caught smuggling goods face severe penalties, including fines ranging from K100,000 to ten times the duty amount or imprisonment for up to three years. The MRA also highlights the importance of proper customs procedures for importers, including the declaration of goods and the potential for preferential duty rates under trade agreements. Smuggling undermines government revenue, which is essential for funding public services like infrastructure, healthcare, and agriculture. The document encourages citizens to report suspected smuggling activities to help protect national interests and promote development.
2020-2026 MRA Corporate Strategic Plan
(MRA, 2020) Malawi Revenue Authority
The 2020-2026 Corporate Strategic Plan (CSP) of the Malawi Revenue Authority (MRA) outlines a comprehensive transformation agenda aimed at modernizing revenue administration. Centered on the theme "Increasing Voluntary Compliance through Technological Uptake," the plan seeks to optimize revenue collection, improve taxpayer compliance, enhance service delivery, and foster operational efficiency. The CSP aligns with Malawi's Vision 2063, supporting national socio-economic development by broadening the tax base, minimizing revenue leakages, and leveraging advancements in ICT. Key strategic objectives focus on financial growth, customer experience, internal business processes, and organizational capacity. The plan identifies risks, introduces mitigation strategies, and emphasizes a robust monitoring and evaluation framework to ensure accountability and progress. Through its strategic initiatives, including infrastructure upgrades, the integration of ICT systems, and enhanced taxpayer education, the CSP aims to strengthen institutional capacity and contribute significantly to Malawi’s economic resilience and equity.
Air Traff Code (Revised edition)
(2024) Malawi Revenue Authority
Bonde warehouse code
(2024) Malawi Revenue Authority
Corporate Strategic Plan 2017-2020
(2017) Malawi Revenue Authority
The Malawi Revenue Authority (MRA) Corporate Strategic Plan (2017–2020) serves as a roadmap to enhance the Authority’s operational efficiency and effectiveness in revenue collection. Guided by its statutory mandate, MRA aims to maximize revenue collection, promote voluntary compliance, and facilitate trade through transparent and efficient administration of tax laws. This strategic plan emphasizes five key goals: optimizing revenue collection, reducing operational costs, enhancing service delivery to ISO 9001:2008 benchmarks, improving human resource capacity, and advancing systems for effective decision-making. The plan employs tools such as PESTEL and SWOT analyses to align organizational goals with national priorities and external factors. It incorporates stakeholder expectations and lessons learned from the 2014–2017 strategic plan. Implementation will focus on strategic initiatives, a robust monitoring and evaluation framework, and addressing challenges such as limited resources, tax compliance issues, and informal sector inclusion. By fostering innovation, accountability, and strategic partnerships, the MRA seeks to position itself as a model tax administration, supporting Malawi’s economic growth and development
CUSTOMS AND EXCISE INTRODUCTION TO HARMONISED SYSTEM CUSTOMS OFFICERS
(ITA, 2024) Malawi Revenue Authority
This manual is intended to give customs officers a handbook on tariff classification and is based on the World Customs Organization's (WCO) HS Convention, the Malawi Customs Tariff and associated literature. It provides customs officers with an understanding of maintaining uniformity in the classification of goods in international trade. The topics covered in this manual include historical background of the harmonised system, the role of WCO in relation to the HS, publications, commodity description users, structure and arrangement of the HS, interpretation of the section and chapter notes, application of the general interpretive rules (GIRs) of classification, logical arrangement of goods in the HS nomenclature, and solving classification problems. It is hoped that this manual will be a solution to the numerous problems encountered by the customs officers when classifying imported goods for customs purposes.
CUSTOMS AND EXCISE (TARIFFS) ORDER, 2022 ( HS 2022 Version)
(2022) Malawi Revenue Authority
The Malawi Customs and Excise (Tariffs) Order HS 2022 Version 2023-2024 provides a structured classification system for goods based on the Harmonized System (HS) nomenclature. The document serves as a legal framework for tariff classification, customs duties, and trade regulations applicable to imports and exports in Malawi. It is designed to facilitate trade, improve statistical data collection, and ensure compliance with international customs agreements. The order includes detailed tariff schedules, duty rates, and special provisions for various categories of goods, including industrial products, agricultural commodities, and technological equipment. This classification system enhances transparency in international trade and aligns Malawi’s customs procedures with global standards.
Domestic Case Law
(2024) Malawi Revenue Authority
This manual enables participants to understand taxation through decided cases. it demonstrate an understanding of the different bases of taxation, explains source as a basis of taxation, and determines income of a revenue nature or capital nature and determines allowable and non-allowable deduction
Domestic Examination of Accounts Course Outline
(ITA, 2024) Malawi Revenue Authority
Domestic Law and Practice course outline
(ITA, 2024) Malawi Revenue Authority
Excise Code
(2024) Malawi Revenue Authority
General Importation Code
(2024) Malawi Revenue Authority
Industrial Rebate Code
(2024) Malawi Revenue Authority
International Taxation Syllabus Course Outline
(NA, 2024) Malawi Revenue Authority
Miscellenious Code
(2024) Malawi Revenue Authority
MRA Comesa Trade Agreement Guide
(MRA, 2017) Malawi Revenue Authority
The Common Market for Eastern and Southern Africa (COMESA) Trade Agreement is a regional initiative designed to enhance trade integration among its 20 member states, including Malawi. Established in 1994, COMESA aims to promote intra-regional trade by reducing and eliminating tariff and non-tariff barriers. This guide outlines the benefits of the agreement, such as duty-free or preferential tariff rates, reduced customs delays through streamlined documentation, and the promotion of trade competitiveness. Malawian traders can leverage the agreement by adhering to the rules of origin and utilizing COMESA certificates of origin to qualify for trade benefits. The guide highlights key export opportunities, including agricultural products and curios, and provides a roadmap for traders to maximize the advantages offered by the COMESA framework. By simplifying transit processes and promoting sustainable development, the agreement fosters economic growth and regional collaboration among member states.
MRA E- payments manual
(MRA, 2019) Malawi Revenue Authority
The document provides an overview of the Electronic Payments (ePayments) system implemented by the Malawi Revenue Authority (MRA) for tax payments. It emphasizes the convenience of paying taxes online, eliminating the need for taxpayers to queue, and ensuring real-time updates to their tax accounts. The ePayments system allows users to register on the MRA website, after which they can make payments for domestic taxes, such as VAT and PAYE, or for customs and excise duties without prior registration. The process involves generating a Payment Registration Number (PRN) and offers various payment options through authorized banks. Benefits of the ePayments system include improved taxpayer service, instant account updates, and reduced fraud risk. The document encourages taxpayers to utilize this efficient online payment method.