1. Domestic Tax Publications
Permanent URI for this collectionhttps://elibrary.mra.mw/handle/123456789/30
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Item Withholding Tax Bronchure 2024-2025(MRA, 2024-04) Malawi Revenue AuthorityThis brochure explains how withholding tax works in Malawi for the period April 2024 to March 2025. It details who is responsible for deducting tax on various payments like royalties, rent, services, and winnings, and specifies the deduction rates. It also describes how to obtain a withholding tax exemption certificate, which exempts certain payments from withholding tax if conditions are met. Lastly, it highlights the penalties for failing to deduct the tax when required, including personal liability and fines.Item Value added Tax: ACT(2024) Malawi Revenue AuthorityThis 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.Item Value Added Tax Course Outline(NA, 2024) Malawi Revenue AuthorityThe Value Added Tax (VAT) course outline provides a framework for understanding and applying VAT principles, regulations, and administrative practices.Item Domestic Law and Practice course outline(ITA, 2024) Malawi Revenue AuthorityItem Domestic Examination of Accounts Course Outline(ITA, 2024) Malawi Revenue AuthorityItem Domestic Case Law(2024) Malawi Revenue AuthorityThis 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