It is an independent Government Agency established under the Revenue Appeals Tribunal Act, 2021 to hear and determine appeals related to objection decisions made by the Commissioner General of the Malawi Revenue Authority (MRA) under any tax law, including but not limited to the Taxation Act, Customs and Excise Act, and Value Added Tax Act.

Any taxpayer dissatisfied with an objection decision made by the Commissioner General of the MRA can file an appeal with the Tribunal.

To file an appeal you must submit a type written notice to the Tribunal along with the required documentation.

Specific procedures are outlined in the Revenue Appeals Tribunal Act of 2021 and the Procedural Rules made thereunder, the Tax Administration Act and on the Tribunal’s official website. More information can be obtained through the Tribunal’s Registrar.

Yes, there is a non-refundable fee associated with appealing to the Tribunal. The exact amounts and payment methods are specified in the procedural rules of the Tribunal.

A taxpayer is required to file their appeal within 30 days of being served with the objection decision of the Commissioner General of MRA.

Yes, but only if there are justifiable reasons. The extension can be of up to 30 days and may be granted upon written request to the Registrar. Some of the justifiable reasons include:  absence from Malawi, ill-health or any other reasonable cause that may have prevented you from meeting the filing deadline.

Once you file your appeal, the Tribunal will schedule a hearing (hearings) where both you and MRA can present their cases before a determination is made.

Yes, the appellant may appear in person or be represented by any other person like a legal practitioner, a registered tax practitioner, an accountant or an auditor.

The Commissioner General of MRA may be represented by any duly authorized person.

The duration for resolving appeals can vary depending on case complexity and the backlog of cases. However, one of the objectives of establishing the Tribunal is to expedite the tax dispute resolution. The Revenue Appeals Tribunal Act, 2021 mandates the Tribunal to issue a written decision or order within 60 days of the conclusion of the hearing. If there are justifiable reasons, this period can be extended with up to 30 days.

Yes, if you are dissatisfied with the decision of the Tribunal, you can appeal it to the High Court of Malawi, Revenue Division.

No, the appeal against the Tribunal’s decision to the High Court of Malawi may be on matters of law only.

The Tribunal is composed of:

• The Chairperson
• The Deputy Chairperson
• Twelve (12) Members (panelists) appointed by the Minister on recommendation of the relevant professional bodies with experience in law, business, accounting, finance, public finance, economics or related discipline.

At any sitting of the Tribunal the Chairperson or Deputy Chairperson shall sit with two (2) Members drawn from the pool of the twelve (12).

The burden of proof that the appealed objection decision is inaccurate is on you.

Yes, parties to an appeal may, at any stage during the proceedings, apply to the Tribunal to be allowed to settle the matter out of the Tribunal. In such a case, the Tribunal shall grant the request and may impose certain conditions. A settlement should be reached within sixty (60) days from the date of the Tribunal’s order to settle the dispute.

When out of Tribunal settlement agreement is reached, the parties are required to file a copy of it with the Tribunal.

If no settlement agreement is reached, the Tribunal will proceed to a hearing and resolve the matter after expiry of 60 days.

The Registrar can hear and determine interlocutory applications subject to the rules determined by the Revenue Appeals Tribunal Act, 2021.

If you are aggrieved by a decision of the Registrar, you can appeal to the Chairperson or the Deputy Chairperson.

Decisions and records of the proceedings of the Tribunal are public records. However, appropriate measures shall be taken to prevent the disclosure of trade secrets or other confidential information.

The Tribunal can:

• Examine or inspect any paper, document, record, goods or anything relevant for the determination of the appeal;
• Require any person to produce for examination any paper, document, record or thing in their possession or control, and allow a copy to be made or taken;
• Require any person to furnish the Tribunal with any information, document or record in their custody or control.
• Order that any information, document or record be served on any person appearing in the matter;
• Order or impose conditions regarding the use of the information, document or record.

The Tribunal may summon any person as a witness, including the production of any document, book, record or item, where the Tribunal believes such evidence will assist in the determination of the matter.

The Registrar or deputy Registrar can sign summons. Serving the summon is done in the same way as a subpoena for the attendance of a witness at a civil trial in the High Court.

If this is done without reasonable cause, the Tribunal may issue a warrant of arrest for the person to be brought before the Tribunal on a date, time and place specified in the warrant. However, the Tribunal must prove that the summon was properly served on the witness.

The enforcement and execution of a decision or order of the Tribunal is done in the same way as if it were a decision or order of a court of law.

No, the Tribunal has no power to stay execution of its decisions.

No, an appeal on a decision of the Tribunal cannot operate as a bar to its execution.

Yes, a person who commits an offence is liable, upon conviction, to a fine or to imprisonment for six (6) months. The offences are listed in the Revenue Appeals Tribunal Act, 2021 and broadly cover cases of non-provision of documents, provision of false statements, omission or suppression of information, or cases where a person in any manner misleads, obstructs, insults or disturbs the Tribunal.

Yes, this is possible under the law.