BENEFITS OF THE TRIBUNAL

INDEPENDENT AND IMPARTIAL
Access to an independent and impartial forum for the resolution of tax disputes.

UNLOCKING REVENUE IN TAX CASES
Unlock revenue stuck in tax disputes. This will provide the government with stable
revenue for the provision of goods, services and reinvestment.

TRANSPARENT AND ACCOUNTABLE
Promotion of transparency and accountability in the tax system.

NO BIAS
Protection of taxpayers' rights and removal of any perceived bias by the public where the
Malawi Revenue Authority was seen as the one who issues the tax decisions, reviews
the appeals against them and resolves such appeals.

CLEAR TIMELINES
Clear timelines for disposing of the tax disputes.

UNIFORMITY
Uniformity in the treatment of similar issues arising from tax laws, e.g interpretation of
the laws, imposition of similar sanctions for similar offenses, interest, etc.