5. Taxation and General e-books

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Start date: 2010End date: 2019

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Now showing 1 - 10 of 17
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    Introduction to Accounting
    (2015) Unknown
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    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.
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    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.
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    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
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    Project Management Tool Box
    (Wiley, 2016) Ross, J. Martinelli and Dragan, Z. Milosevic
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    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.
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    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.
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    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.
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    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.
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    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.