Domestic Training manuals

Permanent URI for this collectionhttps://elibrary.mra.mw/handle/123456789/30

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Now showing 1 - 9 of 9

Tax Administartion Act 2021
(Malawi Government Print, 2021) Malawi Government
The Tax Administration Act of 2021 is a comprehensive legislative framework enacted in Malawi to regulate the administration and collection of taxes. It establishes the Malawi Revenue Authority's (MRA) role in overseeing tax laws, ensuring compliance, and facilitating taxpayer services. The Act defines key concepts such as tax laws, assessments, and tax officer responsibilities, while also providing guidelines for interpreting tax provisions, issuing private and class rulings, and handling international tax agreements. Through its detailed provisions, the Act aims to ensure efficient tax administration, protect taxpayer rights, and enhance compliance and enforcement measures against tax offenses.
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.
Law and Practice Training Handbook
(ITA, 2021-11) Balawe Grey
This module provides a comprehensive overview of taxation law and practice in Malawi. It covers fundamental concepts such as taxable income, tax computation for different entities, allowable and non-allowable deductions, tax types under the Taxation Act, capital allowances, and tax implications for special trades. The document also explores the taxation of companies, partnerships, and other legal entities, as well as tax administration procedures, appeal processes, and penalties for non-compliance. The training handbook aims to equip participants with a clear understanding of Malawi’s tax system, ensuring compliance and effective tax planning.
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.
VALUE ADDED TAX: ACT
(2024) Malawi Revenue Authority
This document outlines the legal framework for Value Added Tax (VAT) in Malawi, detailing the imposition of VAT, the responsibilities of taxable persons, and the registration requirements for entities engaged in taxable supplies. It specifies the applicable VAT rate, defines various categories of supplies, and provides guidance on tax compliance, including filing returns, maintaining records, and managing assessments. The regulations aim to ensure systematic administration and enforcement of VAT, promoting accountability in business transactions while addressing the treatment of different entities, such as partnerships, groups of companies, and government agencies.
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 Law and Practice course outline
(ITA, 2024) Malawi Revenue Authority
Value Added Tax Course Outline
(NA, 2024) Malawi Revenue Authority
The Value Added Tax (VAT) course outline provides a framework for understanding and applying VAT principles, regulations, and administrative practices.
Domestic Examination of Accounts Course Outline
(ITA, 2024) Malawi Revenue Authority