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.
