Frequently Asked Questions (FAQ)

Welcome to our Frequently Asked Questions (FAQ) section. Here, you will find answers to common questions about the Revenue Appeals Tribunal - Malawi, the appeal process, and other important information. We have compiled these FAQ to provide you with quick and easy access to essential details aimed at addressing common inquiries. For further information or specific inquiries, it is recommended that you contact the Tribunal directly or visit our official website.

1. What is the Revenue Appeals Tribunal?

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.

2. Who can file an appeal with the Tribunal?

Any taxpayer dissatisfied with an objection decision made by the Commissioner General of the MRA can file an appeal with the Tribunal. 
3. How do I file an appeal?

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

4. Is there a specific procedure I must follow when I file an appeal?

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.

5. Is there a fee for filing an appeal?

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.

6. What is the timeframe for filing an appeal?

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

7. Can the timeframe of 30 days for filing an appeal be extended?

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.

8. What happens after I file an appeal?

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.

9. Can I represent myself before the Tribunal or do I need a representative?

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.

10. Who represents the Commissioner General of MRA before the Tribunal?

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

11. How long does it take for the Tribunal to decide?

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.

12. Can I appeal a decision made by the Tribunal?

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

13. Can I appeal the Tribunal’s decision both on matters of fact and matters of law?

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

14. What is the composition of the Tribunal?

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).

15. Who has the burden of proof in the Tribunal proceedings?
The burden of proof that the appealed objection decision is inaccurate is on you.

16. Can I settle my appeal outside the Tribunal after filing the appeal?

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.

17. What will happen when a settlement, out of Tribunal, is reached?

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

18. What if settlement out of Tribunal is not reached?

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

19. Who can hear and determine interlocutory applications?

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

20. How can I protect my rights if I am aggrieved by a decision of the Registrar?

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

21. How is my confidentiality of information and other particulars protected after filing an appeal with the Tribunal?

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.

22. What are the powers of the Tribunal regarding documents or records?

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.

23. Who can be summoned as a witness?

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.

24. How are the witnesses summoned?

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.

25. What would happen if the witnesses summoned does not comply?

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.

26. How would the Tribunal enforce and execute its decision on the appeal?
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.

27. Can the Tribunal stay execution of its decision?

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

28. If I file an appeal to the High Court against the decision of the Tribunal, can it stay the execution of the appealed decision?

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

29. Are there any penalties for offences for persons who disregard Tribunal’s summons, orders or decisions?

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.

30. Can the Tribunal sit as a circuit Tribunal?

Yes, this is possible under the law.

31. Can I withdraw my appeal?

Yes, you can withdraw your appeal at any time before the final determination of the appeal. The withdrawal of the appeal must be done in writing and served on the Tribunal.

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