Malawi
| Articles |
4.1 (a), (b)
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4.2
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4.3
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4.4 (a), (b), paragraph
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4.5
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4.6
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|---|---|
| Indicative date of implementation | 22 February 2026 |
| Definitive date of implementation | 22 February 2026 |
| Assistance required for implementation |
The existing system is not sufficient enough to objectively address the issues. There is need to strengthen appeal and review procedures by: (a) support for review and update of legislation; and (b) training of specialised Judges, etc. |
| Donor / Agency |
To be determined |
| Progress reported |
31 May 2023 — G/TFA/N/MWI/4/Rev.1Malawi Government has enacted the Tax Administration Act which provides for implementation of the Advance Rulings.Technical Assistance Required: • Operationalisation of Revenue Appeals tribunal to complement implementation of advance rulings; • Training of specialised Judges, etc. 30 June 2021 — G/TFA/N/MWI/4To date, Malawi has not received any technical assistance or capacity building support from donors.Technical Assistance Required: The existing system is not sufficient enough to objectively address the issues. There is need to strengthen appeal and review procedures by: (a) support for review and update of legislation; and (b) training of specialised Judges, etc. |