(Published
3rd July, 1998)
Act: No. 14 of 1998
I assent
BAKILI MULUZI PRESIDENT
18th June, 1998
ARRANGEMENT OF SECTIONS SECTION
PART I — PRELIMINARY
-
Short title and commencement
-
Interpretation
PART II — ESTABLISHMENT OF THE MALAWI REVENUE
AUTHORITY
- Establishment of Authority
- Functions of the Authority
- Powers of the Authority
- Taxpayer identification and exchange of information
- Duty of the Minister to determine fiscal policies,
etc.;
PART III — ESTABLISHMENT OF THE BOARD OF
AUTHORITY
- Establishment of the Board
- Vacation of members from office
- Meetings of the Board
- Disclosure of interest
- Invited persons
- Committees of the Board
- Remuneration and expenses of members
- Powers of the Board
- Exemptions, etc.
PART IV — ADMINISTRATION OF THE AUTHORITY
- Appointment of Commissioner-General and Deputy
Commissioner-General
- Appointment of revenue commissioners, etc.
PART V — FINANCIAL PROVISIONS
- Revenue to be paid into the Consolidated Fund
- Funds of the Authority
- Books and other records of accounts and audit
- Annual reports
- Financial year
PART VI — MISCELLANEOUS PROVISIONS
- Confidentiality
- Exemption from personal liability
- Regulations
- Vesting of assets, liabilities, etc.
- Construction and modification of other written
laws
An Act to provide for the
establishment of the Malawi Revenue Authority as a
main body responsible for the assessment and
collection, on behalf of the Government, of specified
revenue; for the administration and enforcement of
laws relating to such revenue; and to provide for
matters incidental thereto or connected therewith
ENACTED by the Parliament of Malawi
as follows:-
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