Chief Justice Rizine Mzikamanda has emphasised the critical role of the Revenue Appeals Tribunal in promoting independent and transparent tax justice.
He said this yesterday when he presided over the swearing-in of eight newly-appointed panellists for the tribunal at the High Court premises in Blantyre.
Mzikamanda said the tribunal, which became operational on April 1 2025, was established under the Revenue Appeals Tribunal Act 2021, to ensure the Malawi Revenue Authority (MRA) does not act as both tax collector and judge in tax disputes.
The tribunal hears appeals against decisions made by the MRA commissioner general under various laws that govern tax administration, including the Taxation Act, Customs and Excise Act and Tax Administration Act.
While saying the tribunal’s quasi-judicial duties demand independence, accountability and integrity, Mzikamanda challenged the panellists to make independent decisions guided by laws and available prescriptions.
“The function and duties of the tribunal are quasi-judicial and subject to the same judicial scrutiny as all other judicial bodies. Government revenue through the collection of taxes is a matter that requires serious attention from all who are connected with the collection of revenue.
“The requirement of being transparent and accountable in the collection and utilisation of the taxes is vitally important and persons who are connected with this activity need to observe accountability and transparency,” he said.
He also urged the members to use logic, legal knowledge, writing and mediation skills in handling disputes fairly and efficiently to avoid delays and clear case backlogs to ensure smooth tax administration and continuous revenue collection.
The tribunal’s chairperson Joster Chisale said the taking of oath signified the body’s readiness to begin hearing the disputes and end delays caused by failure to sit due to the absence of the panellists as required by law.
He said the taking of oath marked a significant milestone in strengthening the tribunal’s capacity as an “independent and credible institution for the fair and efficient resolution of tax disputes in the country.”
“It is also a timely intervention that will enable the tribunal to address the backlog of cases that has accumulated since its establishment, thereby enhancing access to timely justice for all stakeholders,” stated Chisale.
According to the chairperson, while waiting for the appointment of the panellists, the body accumulated about 20 cases.
He assured taxpayers of fair and transparent handling of disputes, promising that the tribunal would deliver its rulings within 60 days after hearings as demanded by the law.
One of the panellists James Kaphale, chief executive officer for Pesticides Control Board, said the appointment had come at the right time and as members they will work with integrity and professionalism to ensure that revenue appeals are handled with impartiality and probity following timelines as stipulated in the Act.
Other panellists are retired Justice Robert Chinangwa, Ronald Mangani, Perks Ligoya, Leonard Chikadya, James Naphambo, Elia Bodole, Elton Jangale and Daniel Jere, who will be sworn in separately because he is away.
The panellists were appointed by Minister of Finance, Economic Planning, and Decentralisation Joseph Mwanamvekha in accordance with Section 3(2) of the Revenue Appeals Tribunal Act, 2021.
The newly-appointed panellists are professionals drawn from diverse fields including law, economics, finance, corporate leadership and public administration.
