Tax

Our team of tax lawyers is agile and is known for its quick response to changes in the Malawian tax system. The team is always up to date with various amendments to different tax legislation. Our tax lawyers have undergone specialized training, which enables them to easily understand complex tax legislation and tax arrangements. Our team advises clients on ongoing tax obligations, negotiates with tax authorities on behalf of client, raising objections to tax assessments or reassessments, lodging appeals to the Commissioner General of the Malawi Revenue Authority or to the Special Arbitrator. The team also handles different types of disputes arising between clients and the Malawi Revenue Authority. Our team has represented different clients in taxation matters before the Special Arbitrator, the High Court of Malawi as well as the Malawi Supreme Court of Appeal.

Top Tax Matters

• Advised a client on whether it was related to another entity for the purposes of transfer pricing under the Taxation Act. The client used this advice to make submissions to the Malawi Revenue Authority. The Malawi Revenue Authority agreed with the submissions and did not make any tax adjustments. As a result of that, our client saved billions of Malawi Kwacha.
• Representing a client in a claim for alleged tax avoidance arising out of foreign exchange losses amounting to MK40,197,830,694.12 (MK40.1 billion kwacha). The matter is on-going.
• Representing a client in a claim for alleged tax avoidance and transfer pricing related issues involving the sum of MK5,075,399,660.00 (MK5 billion Kwacha). The matter is on-going.
• Representing a client in a claim for alleged tax avoidance and transfer pricing related issues involving the sum of MK11,625,986,611.92 (MK11.6 billion Kwacha). The matter is on-going.
• Advised Globe Metals & Mining Limited on various tax issues and available exemptions in relation to a fiscal regime proposed to be negotiated with the Government of the Republic of Malawi.
• Malawi Distilleries Limited; advisory work on applicable excise duty on cane spirits, limitation periods in respect of claims by MRA and the powers of the Authority to levy distress for excise. Also advised on past conduct that created legitimate expectations which can be protected by judicial review proceedings.