Malawi - Obtain Tax Clearance Certificate

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Procedure

1. If you need a TCC, you must apply in writing either in person or through your representative or agent to the Commissioner General stating your reasons why you need the certificate.
2. A TCC shall be issued by the Commissioner General only where conditions as may be prescribed by the Commissioner General are satisfied.

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Required Documents

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e.g.
1. Proof of child birth from the Hospital.

Office Locations & Contacts

Malawi Revenue Authority
Head Office, Msonkho House,
Private Bag 247, Blantyre
Tel: (265) 01 822 588
Fax: (265) 01 822 302
Email: [email protected] | [email protected]

Eligibility

A TCC shall be issued by the Commissioner General only where conditions as may be prescribed by the Commissioner General are satisfied:

• Applicants will need to provide evidence that they are registered taxpayers, except where the applicant is not subject to, or is exempt from, income tax. The tax law requires owners of businesses to register for tax purposes regardless of the size of the business or location.
  Registration for taxes is free and can be done at any nearest MRA office. MRA issues a Taxpayer Identification Number (TPIN) on registration that should be used on any correspondence with the Authority.
• The other conditions are that the income tax returns of the applicant that are due have been submitted to the Commissioner General and the applicant has no outstanding income tax.
  If a taxpayers tax affairs are not in order, there is little point in applying for a TCC; such applications, that will in any event be refused, simply create unnecessary expense and delay for all concerned.

Fees

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Validity

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e.g. Birth Certificate Valid Forever

Documents to Use

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Sample Documents

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Processing Time

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Related Videos

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Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Instructions

The TCC may be issued for all taxes or for a tax or taxes specified by the business. The Taxation Act, Section 85A (1) stipulates that notwithstanding anything to the contrary contained in any other written law, the conclusion of any transaction specified in the Fifteenth Schedule shall be subject to a TCC to be issued by the Commissioner General.

Transactions which may require for the submission of the TCC: transfer of land and buildings, renewal of certificate of fitness for commercial vehicles, renewal of Business Residence Permit, change of ownership of a company, renewal of Temporary Employment Permits and renewal of telecommunications license among others.

Any person who concludes, or causes the conclusion of, a transaction without a TCC shall be liable to a penalty of K50, 000, in addition to any other penalty that may be prescribed under the Taxation Act. Taxpayers with TCCs stand to benefit from business contracts through tenders from government and private companies which require only tax compliant bidders.

Required Information

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e.g.
1. Date of Birth.
2. City or County of Birth.

Need for the Document

A Tax Clearance Certificate (TCC) is a document issued by the Malawi Revenue Authority (MRA), stating that a persons tax affairs are in order at the date of issue of the certificate. It states that an individual or corporation has no tax due.

This procedure provides you information on how you can obtain a Tax Clearance Certificate in Malawi.

Information which might help

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Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

Malawi Revenue Authority

Others

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