Malawi Revenue Authority Act
- Commenced on 15 February 2000
- [This is the version of this document at 31 December 2014.]
- [Note: This version of the Act was revised and consolidated in the Fifth Revised Edition of the Laws of Malawi (L.R.O. 1/2018), by the Solicitor General and Secretary for Justice under the authority of the Revision of the Laws Act.]
Part I – Preliminary
1. Short titleThis Act may be cited as the Malawi Revenue Authority Act.
2. InterpretationIn this Act, unless the context otherwise requires—“Authority” means the Malawi Revenue Authority established under section 3;“Board” means the Board of the Authority established under section 9;“Chairman” means the Chairman of the Board designated as such under section 9 (2);“Commissioner-General” means the Commissioner-General of the Authority appointed under section 17(1);“Deputy Commissioner-General” means the Deputy Commissioner-General of the Authority appointed under section 17 (11);“member” means a member of the Board;“revenue” means the taxes, duties, fees, fines or other monies imposed by or collected under the written laws, or the specified provisions of the written laws, set out in the Schedule.
Part II – Establishment of the Malawi Revenue Authority
3. Establishment of the AuthorityThere is hereby established a body to be known as the Malawi Revenue Authority (in this Act otherwise referred to as the “Authority”) which shall be—
4. Functions of the Authority
5. Powers of the AuthorityThe Authority shall, in the discharge of its functions, have power—
6. Taxpayer identification and exchange of information
7. Duty of the Minister to determine fiscal policies, etc.Notwithstanding the provisions of this Part, it shall be the duty of the Minister—
Part III – Establishment of the Board of the Authority
8. Establishment of the Board
9. Vacation of members from office
10. Meetings of the Board
11. Disclosure of interest
12. Invited persons
13. Committee of the Board
14. Remuneration and expenses of members
15. Powers of the Board
16. Exemptions, etc.
Part IV – Administration of the Authority
17. Appointment of Commissioner-General and Deputy Commissioner-General
18. Appointment of revenue commissioners, etc.
Part V – Financial provisions
19. Revenue to be paid into the Consolidated FundAll revenue collected by, or due and payable to the Authority under this Act shall be paid into the Consolidated Fund.
20. Funds of the Authority
21. Books and other records of accounts and audit
22. Annual reports
23. Financial yearThe financial year of the Authority shall be a period of twelve months commencing on 1st July in each year, and ending on 30th June in the following year, or on such other dates the Minister may specify by Order published in the Gazette:Provided that the first financial year of the Authority may be such shorter or longer period than twelve months as the Minister shall determine but being not less than six months nor more than eighteen months.
Part VI – Miscellaneous provisions
25. Exemption from personal liabilityNo member of the Board, any committee of the Board, or an employee of the Authority shall, in his personal capacity, be liable in civil or criminal proceedings in respect of any act or omission done in good faith in the performance of his duties or functions under this Act.
27. Vesting of assets, liabilities, etc.
28. Construction and modification of other written lawsOn the coming into force of this Act—
History of this document
15 February 2000