Domestic Training manuals

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

Browse

Filters

2021 - 20243

Settings

Subject: search.filters.subject.VAT

Search Results

Now showing 1 - 3 of 3
  • Thumbnail Image
    Item
    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.
  • Thumbnail Image
    Item
    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.
  • Thumbnail Image
    Item
    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.