Malawi's Ministry of Finance has published the Budget for 2018/19, which was delivered in parliament on 18 May 2018. Some of the main tax-related measures include:
- The introduction of a provision allowing for the registration of VAT withholding agents who will be able to withhold the VAT at source and remit to Malawi Revenue Authority (MRA);
- The introduction of a requirement for the submission of VAT returns to MRA on imported services, which will apply only to services delivered by non-resi…