5. Taxation and General e-books

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Taxation in Africa
(1990) Abel Gwaindepi
Tax Reforms in Malawi
(World Bank, 1990-09-01) Zmarak Shalizi and Wayne Thirsk
The paper reviews Malawi's tax reform efforts initiated in the mid-1980s, with the assistance of the World Bank. It outlines the economic context leading to the reform, characterized by a revenue crisis and inefficiencies in the tax system. Following a request from the Malawian government in January 1985, the World Bank conducted a comprehensive analysis of the tax structure, identifying weaknesses and proposing changes aimed at increasing efficiency and equity. The primary objectives of the reforms included reducing distortions in production and investment incentives while ensuring that the new system generated at least as much revenue as the previous one. The implementation process faced various challenges, and the paper concludes with reflections on the lessons learned from Malawi's experience with tax reform. This summary encapsulates the main themes and objectives of the tax reform in Malawi, alongside the ongoing impact and evaluation of the reforms implemented during this period
COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT
(2006-05-19) Chiumya, Chiza
The document discusses tax evasion, its definitions, and its implications for tax administration in Malawi. It emphasizes the need for effective countermeasures against tax evasion, highlighting the complexity of taxpayer behavior and the importance of understanding the factors influencing tax compliance. The conclusion calls for continuous review and enforcement of tax laws to mitigate the impact of tax evasion on national revenue.
Introduction to Accounting
(2015) Unknown
Tax Collection in Malawi: an Administrative History, 1891-1972
(Boston University African Studies Center, 2015-12-15) Colin Baker
The document provides a comprehensive overview of the history of tax collection in Malawi from 1891 to 1972, detailing the evolution of taxation policies and their socio-political implications. It discusses the introduction of various tax forms, such as the hut tax and poll tax, and the administrative challenges faced in revenue collection, particularly during periods of political unrest. The analysis reveals the interplay between taxation, local governance, and the economic conditions of the population, highlighting shifts in tax rates and collection methods over time.
Project Management Tool Box
(Wiley, 2016) Ross, J. Martinelli and Dragan, Z. Milosevic
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.
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
RAF
(MRA, 2017) Malawi Revenue Authority
The Malawi Revenue Authority (MRA) has implemented a Road Access Fee (RAF) of $20 for foreign registered vehicles, including saloons, pickups, motorcycles, and trailers, that enter Malawi and are not subject to the International Transit Fee. This fee is payable at the border upon entry and is collected on behalf of the Roads Fund Administration. Motorists must obtain a Temporary Importation Permit (TIP) and pay the fee in US dollars through designated banks. Failure to comply results in a penalty of $500 per vehicle. The MRA encourages the public to report any evasion of this fee through its Tip-Offs Anonymous Service, which offers rewards for information leading to the recovery of smuggled goods or unpaid duties. For further inquiries, contact details for both the MRA and the Roads Fund Administration are provided.
MRA Exporters Guide
(2017) Malawi Revenue Authority
This is guide that has been created to guide exporters of goods in Malawi.
what is smuggling
(MRA, 2017) 2017 MRA Smuggling guide
The document provides an overview of smuggling in Malawi, defining it as the illegal importation or exportation of goods to evade Customs duties and regulations. It highlights the dangers of smuggling, including the loss of government revenue necessary for public services and infrastructure, as well as potential health risks from smuggled goods. The document advises individuals to report suspected smuggling activities to the Malawi Revenue Authority (MRA) or police, emphasizing that supporting smugglers contributes to national financial loss and personal impoverishment. Consequences for smugglers include fines or imprisonment, as smuggling is a criminal offense under Customs and Excise laws. The document also explains the Temporary Import Permit (TIP) system, which allows non-residents to import vehicles for a limited time without paying taxes. A TIP is valid for up to 30 days and can be extended under certain conditions. The document outlines eligibility criteria for obtaining a TIP and warns against selling or disposing of vehicles under this permit. Overall, it underscores the importance of compliance with tax laws for national development.
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.
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.
Tax Policy Admin Evolution and Revenue Perfomance in Malawi
(2017-06-17) Chafuwa, et al.
the paper discusses the historical evolution of tax policy and administration in Malawi since its independence in 1964. It analyzes various reforms implemented over the decades, their objectives, and their impacts on revenue performance. The historical context includes references to the initial tax system inherited from the British colonial government, subsequent reforms aimed at improving economic conditions, and the involvement of international institutions like the IMF and World Bank in those reforms. Therefore, this paper provides a historical analysis of Malawi's tax policy developments
TAX INCENTIVES IN MALAWI HANDBOOK
(MRA, 2018) Malawi Revenue Authority
The "Malawi Tax Incentives Handbook" serves as a comprehensive guide to the various tax incentives available in Malawi, aimed at promoting economic development and attracting investment. The handbook is organized into sections detailing both Customs & Excise Tax Incentives and Domestic Tax Incentives, which are further categorized into general and specific incentives tailored to various sectors such as agriculture, manufacturing, tourism, and mining. Key highlights include: 1. **Customs & Excise Tax Incentives**: These incentives encompass duty and VAT exemptions on machinery and equipment across multiple sectors, including construction, energy, and tourism. Specific incentives are outlined for each sector, detailing the types of goods eligible for exemptions. 2. **Domestic Tax Incentives**: This section outlines general incentives applicable to all taxpayers, such as the ability to carry forward losses for up to six years and various capital allowances. Specific incentives are also provided for sectors like manufacturing and agriculture, including allowances for pre-business expenses and export allowances. 3. **Key Definitions**: The handbook includes essential terms and definitions related to taxation, such as capital expenditure, customs duty, and value-added tax, providing clarity on the tax framework. 4. **Tax Rates and Allowances**: The document presents a schedule of selected domestic tax rates, including corporate income tax, withholding tax, and fringe benefit tax, along with detailed tables summarizing capital allowance rates. Overall, the handbook aims to facilitate business growth and investment in Malawi by providing clear guidelines on the available tax incentives, thereby contributing to the country's socio-economic development.
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.
Leadership and Change Management
(Springer, 2019) Keow Ngang Tang
Keow Ngang Tang graduated as Ph.D. holder from University of Putra Malaysia since December, 2003. She has been a lecturer in 2004, senior lecturer in 2008. This book offers an insightful guide for academics, managers and practitioners, as well as undergraduate and graduate students of business studies. It focuses on how the theoretical foundations of leadership and change management can be used to effectively lead business organizations. Generally speaking, business leaders are beginning to recognize the important of change and transformation, not only as a means of retaining control, but also of demonstrating their own leadership initiative. Though new approaches, designed to make this task easier, are constantly emerging, in practice managerial change remains a challenge. The book chiefly focuses on the open-social-systems model to provide a conceptual framework that structures and relates leadership theories and research to help business leaders manage change. A wealth of case studies and discussion activities that support the main concepts and theories are also included. The book’s primary goal is to help readers successfully plan and manage change and transformation. Tertiary education students who are taking business studies courses can also use it as a sourcebook for the principles of successful change management.
MRA Malawi Time Release Study Report
(MRA, 2019) Malawi Revenue Authority
The Malawi Time Release Study Report 2019, conducted by the Malawi Revenue Authority (MRA), presents a comprehensive analysis of the efficiency of customs processes at the Songwe Border Station, which serves as a critical point of entry between Malawi and Tanzania. The study aimed to measure the average time taken for the clearance of goods, identify bottlenecks in the clearance chain, and establish a baseline for future assessments of trade facilitation reforms. The report highlights significant findings, including that the average release time for imports was approximately 15 hours and 58 minutes, while exports averaged 5 hours and 35 minutes. It was observed that pre-lodged declarations significantly reduced clearance times compared to on-arrival declarations. The study also identified various challenges affecting efficiency, such as staff shortages, inadequate infrastructure, lack of transparency, and the need for improved technical skills among customs officers. Recommendations include increasing the number of customs staff, enhancing training for scanner operations, implementing an electronic single window system, and improving infrastructure at the border. The findings serve as a baseline for future studies and underscore the importance of continuous improvement in customs processes to enhance trade facilitation and competitiveness in Malawi.
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.