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SADC Member States

1. Angola
2. Botswana
3. DRC
4. Lesotho
5. Madagascar
6. Malawi
7. Mauratius
8. Mozambique
9. Namibia
10. Seychelles
11. South Africa
12. Swaziland
13. Tanzania
14. Zambia
15. Zimbabwe

1. Name of Tax, Levied in Terms of Which Act (Name, Number and Year)

Value Added Tax, (VAT Act No. 7 of 2005)

 

2. Department Responsible for Administration

Malawi Revenue Authorityxxxxxxx

 

3. Taxpayer

Under S 7(2) VAT is charged on supply of goods and services where the supply is taxable supply and made by a taxable person in the course of his or he business.

A taxable person is a person required for VAT under section 11.

 

• Registration is compulsory where a person carries on any enterprise and whose business turnover is or exceeds K6,000,000 per annum.
• Under S 11 (11) any business with a turnover below the registrable threshold amount
  may apply voluntarily to be registered
  
   

4. Time When Tax is Levied

Under S 24 a supply of goods or services occurs:

a) Where the goods or services are appropriated to own use, on the date on which the goods or services are first applied to own use;
b) Where the goods or services are supplied by way of gift, on the date on which ownership in the goods passes or the performance of the services is completed, as the case may be;
c) In any other case, the earliest of the date on which:

(i) the goods are removed from the earliest of the date on which premises of the taxable person
where the goods are under the control of the taxable person; or
(ii) the goods are made available to the person to whom they are supplied; or
(iii) the services are supplied or rendered; or
(iv) payment is received for all or part of the supply; or
(v) a tax invoice is issued.

5. Included in Tax Base

Under S 7(1)

 

• Every supply of goods and services in Malawi
• Every importation of goods
• The supply of any imported service other than exempt goods and services
  
  Under S 7 (2) VAT shall be charged on supply of goods and services where the supply is taxable supply and made by a taxable person in the course of his or her business.
  
   

6. Positive Rates

The Act provides for two different rates namely:

 

• Under S 9 a standard rate of 16.5% calculated on the value of the taxable supply of
  the goods, service or import
• Under S 21 a zero rate on the supply of the goods and services specified in the second schedule.xxxxxxxx
  
   

7. List of Goods/Services at Zero Rate

The goods and service in Section 21 of the VAT Act and in the Second Schedule of the same act can be exported, shipped, manufactured or imported at the rate of zero.

The list of zero rate is as follows:

1. Export of taxable goods and services
2. Goods shipped as stores on aircraft and vessels leaving the territory of Malawi.
3. Pharmaceutical Products and Medical Services
Zero rating covers pharmaceutical products under Customs Tariff Headings 3001.10.00 to
3006.60.00.
4. Fertilizers
Zero rating covers fertilizers under Customs Tariff Headings 3101.00.00 to 3105.90.00.
5. Sheath Contraceptives (Condoms)
Zero rating covers condoms under Customs Tariff Heading 4014.10.00.

 

8. List of Goods/Services at Positive Rates Other Than Standard

Not applicable for Malawi.

9. List of Exemptions

The goods and services in Section 20 of the VAT Act and in the First Schedule of the same act can be imported, produced or provided without surtax.

The exempted list is as follows:

1. Live animals
Exemption covers live animals under Customs Tariff Headings 0102.10.00 to 0106.00.00

2. Animal products
Exemption covers –

a. meat and edible meat offals in raw form under Customs Tariff Headings 0201.10.00 to
0210.90.00.
b. fish and crustaceans molluses and other acquatic invertebrates under Customs Tariff Headings
0301.91.00 to 0307.99.00.
c. dairy produce birds eggs, natural honey, edible products of animal origin, not elsewhere
specified or included under Customs Tariff Headings 0401.10.00, 0401.20.00, 0401.30.00,
0407.00.10 to 0407.00.90 and 0409.00.00 and
d. products of animals origin not elsewhere specified or included under Customs Tariff Headings
0501.00.00 to 0511.99.00.

3. Vegetable products in raw state
Exemption covers-

a. live trees and other plants, bulbs, roots and the like under Customs Tariff Headings 0601.10.00
to 0602.40.00, but excluding cut flowers and ornamental foliage under Customs Tariff Headings
0603.10.00 to 0604.99.00.
b. edible vegetables and certain roots and tubers under Customs Tariff Headings 0701.10.00 to
0714.90.00.
c. edible fruit and nuts, peel of citrus fruits or melons under Customs Tariff Headings 0801.11.00 to
0805.90.00, 0807.11.00 to 0807.20.00, and 0809.10.00 to o814.00.00.
d. coffee and tea under Customs Tariff Headings 0901.11.00, 0901.12.00, 0902.10.00 and
0902.20.00
e. cereals under Customs Tariff Headings 1001.10.00 to 1008.90.00.
f. products of the milling industry, malt starches, inulin and wheat glutten under Customs Tariff
Headings 1102.10.00 to 1107.20.00;
g. oil seeds and oleaginous fruit, miscellaneous grains seeds and fruit, industrial or medicinal plants,
straw and folder under Customs Tariff Headings 1201.00.00 to 1214.90.00, but excluding
products under Customs Tariff Headings 1208.10.00, 1208.90.00 and 12.10.10.00 to
1210.20.00.

4. WaterExemption covers non-mineral or aerated water without additives (tap of well) under Customs Tariff Heading 2201.90.00

5. Residues and waste from food industriesExemption covers residues and waste under Customs Tariff Headings 2301.10.00 to 2301.20.00 and 2304.00.00 to 2306.90.00

6. Petroleum productsExemption covers petroleum oils under Customs Tariff Headings 2710.00.11 to 2710.00.20 and 2710.00.41 to 2710.00.50.

7. Miscellaneous chemical products
Exemption covers insecticides, fungicides and herbicides under Customs Tariff Headings 3808.10.00 to 3808.90.00.

8. Printed Matter – books and newspapers
Exemption covers printed books and newspapers under Customs Tariff Headings 4901.10.00 to 4903.00.00, 4905.10.00 to 4905.99.00, and 4907.00.90

9. Other Furnishing Articles
Exemption covers mosquito and sand-fly nets under Customs Tariff Headings 6304.91.10, 6304.92.10, 6304.93.10 and 6304.99.10

10. Coin
Exemption covers “other coins” under Customs Tariff Heading 7118.90.00.

11. Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders.
Exemption covers pumps for agricultural or horticultural use and mechanical appliances under Customs Tariff Headings 8413.20.00, 8413.81.10 and 8413.82.10 to 8424.81.00.

12. Vehicles, other than railway, trainway rolling stockExemption covers tractors, ambulances and goods carrying vehicles under Customs Tariff Headings 8701.10.00 to 8701.90.00, 8703.90.20.

13. Medical Equipment
Exemption covers optical, photographic, cinematographic, measuring, checking instruments and apparatus under Customs Tariff Headings 9001.10.00 to 9001.40.90, 9001.50.10, 9001.90.10 to 9001.90.20, 9002.19.10, 9004.90.10 and 9018.11.000 to 9023.00.00.

14. Educational services

15. Banking and Insurance services

16. Postal services

17. Funeral services
Exemption includes provision of vehicles, coffins, wreaths and tombstones.

18. Transport of exports.
Exemption covers petroleum oils under Customs Tariff Headings 2710.00.11 to 2710.00.20 and 2710.00.41 to 2710.00.50.

7. Miscellaneous chemical products
Exemption covers insecticides, fungicides and herbicides under Customs Tariff Headings 3808.10.00 to 3808.90.00.

8. Printed Matter – books and newspapers
Exemption covers printed books and newspapers under Customs Tariff Headings 4901.10.00 to 4903.00.00, 4905.10.00 to 4905.99.00, and 4907.00.90

9. Other Furnishing Articles
Exemption covers mosquito and sand-fly nets under Customs Tariff Headings 6304.91.10, 6304.92.10, 6304.93.10 and 6304.99.10

10. Coin
Exemption covers “other coins” under Customs Tariff Heading 7118.90.00.

11. Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders.
Exemption covers pumps for agricultural or horticultural use and mechanical appliances under Customs Tariff Headings 8413.20.00, 8413.81.10 and 8413.82.10 to 8424.81.00.

12. Vehicles, other than railway, trainway rolling stock
Exemption covers tractors, ambulances and goods carrying vehicles under Customs Tariff Headings 8701.10.00 to 8701.90.00, 8703.90.20.

13. Medical EquipmentExemption covers optical, photographic, cinematographic, measuring, checking instruments and apparatus under Customs Tariff Headings 9001.10.00 to 9001.40.90, 9001.50.10, 9001.90.10 to 9001.90.20, 9002.19.10, 9004.90.10 and 9018.11.000 to 9023.00.00.

14. Educational services

15. Banking and Insurance services

16. Postal services

17. Funeral services
Exemption includes provision of vehicles, coffins, wreaths and tombstones.

18. Transport of exports.


 

10. Tax Period

Under S2 tax period is one calendar month

11. Deferement Schemes/Special Schemes

No deferment scheme but of import duty and import surtax by instalments with interest

12. Beneficiary of Revenue

Malawi Government

B. Excise Taxes Alcohol (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Customs and Excise Act (CAP 42.01) - GN 13 of 1969

2. Department Responsible for Administration

Malawi Revenue Authority

3. Taxpayer

Manufacturer/Importer

4. Included in Tax Base

Production value / Selling price

5. Tax Rate (Tariff Heading, Description, Rate Per Litre or Per Litre of Absolute Alcohol)

As entered below

22.03 BEER MADE FROM MALT
2203.00.10 - Opaque Beer 15%
2203.00.90 - Other Beer 55%
22.04 WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST
OTHER THAN THAT OF HEADING 20.09
2204.10.00 - Sparkling wine 55%
- Other wine; grape must with fermentation prevented or arrested by the
addition of alcohol:
2204.21.00 - In containers holding 2 l or less 55%
2204.29.00 - Other 55%
2204.30.00 - Other grape must
22.05 VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS
OR AROMATIC SUBSTANCES
2205.10.00 - In containers holding 2 l or less 55%
2205.90.00 - Other 55%
22.06 OTHER FERMENTED BEVERAGES (FOR EXAMPLE CIDER, PERRY, MEAD):
MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED
BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED
OR INCLUDED
2206.00.10 - Cider and perry 55%
2206.00.90 - Other 55%
22.07 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF
80% VOL OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED,
OF ANY STRENGTH
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol
or higher
2207.10.10 - For industrial, pharmaceutical, research, scientific, or other similar
purposes as may be approved by the Commissioner General, under such
conditions and subject to such limitations and control over disposal as he
may specify 30%
2207.10.90 - Other 80%
- Ethyl alcohol and other spirits, denatured, of any strength
2207.20.10 - For industrial, pharmaceutical, research, scientific or other similar purposes
as may be approved by the Commissioner General, under such conditions
and subject to such limitations and control over disposal as he may specify 30%
2207.20.20 - Coloured methylated spirits denatured to the satisfaction of the
Commissioner General 30%
2207.20.30 - For heating and lighting use 30%
2207.20.40 - For use as automotive fuel in pure ethanol engines 30%
2207.20.50 - For blending with petrol 30%
2207.20.90 - Other 80%
22.08 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME
OF LESS THAN 80% VOL; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS
BEVERAGES
- Spirits obtained by distilling grape wine or grape marc:
2208.20.10 - Cognac, Armagnac and Grapa 55%
2208.20.90 - Other brandy 55%
2208.30.00 - Whiskies 55%
2208.40.00 - Rum and tafia 55%
- Gin and Geneva
2208.20.10 - Powers No 1 cane spirit 55%
2208.50.90 - Other 35%
2208.60.00 - Vodka 55%
2208.70.00 - Liqueurs and cordials 55%
2208.90.00 - Other 55%

6. Rebates

7. Beneficiary of Revenue

C. Excise Taxes Tobacco Products (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Customs and Excise Act (CAP 42.01) - GN 13 of 1969

2. Department Responsible for Administration

Malawi Revenue Authority

3. Taxpayer

Manufacturer / Importer

4. Included in Tax Base

Production value / selling price

5. Tax Rate (Tariff Heading, Description, Rate Per Kilogramme, or Per 10 cigarettes/Cigars)

As detailed below

24.02 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR
OF TOBACCO SUBSTITUTES
2402.10.00 - Cigars, cheroots and cigarillos, containing tobacco 80%
- Cigarettes containing tobacco
2402.20.10 - Cigarettes selling at a retail price not exceeding K3.00 for the
equivalent of 10 cigarettes 60%
2402.20.20 - Other 80%
2402.90.00 - Other 80%
24.03 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO
SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO;
TOBACCO EXTRACTS AND ESSENCES
2403.10.00 - Smoking tobacco, whether or not containing tobacco substitutes in any
proportion 80%
- Other:
2403.91.00 - "Homogenised" or "reconstituted" tobacco 80%
2403.99.00 - Other 80%

6. Rebates

7. Beneficiary of Revenue

D. Excise Taxes Fuel/Hydrocarbon Oils (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Customs and Excise Act (CAP 42.01) GN 13 of 1969

2. Department Responsible for Administration

Malawi Revenue Authority

3. Taxpayer

Importer

4. Included in Tax Base

Selling price

5. Tax Rate (Rate of Duty Per Litre, Total Tax Burden as a Percentage of Retail Price)

20% ad valorem : 37% tax burden

2710.11.11 - Aviation spirit 20%
2710.11.20 - Other motor spirit
2710.11.30 - Jet fuel and turbine fuel for use in aircraft engines
2710.11.40 - White spirit and other turpentine substitutes
2710.11.60 - Other kerosene 10%
2710.11.90 - Distillates and other fuels n.e.s. (including diesel
oil, gas oil and other oils suitable for high speed
engines) 20%

6. Rebates/Concessions/Special Schemes

Not applicable

7. Beneficiary of Revenue

Malawi Government

E. Excise Taxes - Non Alcoholic Bevarages/Other (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Customs and Excise Act (CAP 42.01) - GN 13 1969

2. Department Responsible for Administration

Malawi Revenue Authority

3. Taxpayer

Importers

4. Included in Tax Base

Selling price

5. Tax Rate (Tariff Heading, Rate Per Litre, or Per Kilogramme, or Per Unit)

i. Non Alcoholic Beverages NO E

ii. Other
- with compression-ignition internal combustion piston engine
(diesel or semi-diesel)
- of a seating capacity of 10 but not exceeding 13 persons including the driver:

8702.10.11 - Four wheel drive 60%
8702.10.19 - Other 65%
8702.10.20 - Other
- Other:
- Of a seating capacity of 10 but not exceeding 13 persons
including the driver
8702.90.11 - Four wheel drive 60%
8702.90.19 - Other 65%
87.03 Motor cars and other motor vehicles principally designed for
the transport of persons (other than those of heading 87.02)
including station wagons and racing cars
8703.10.00 - Vehicles specially designed for travelling on snow; golf cars and
similar vehicles
- Other vehicles, with spark-ignition internal combustion
reciprocating piston engine:
8703.21.00 - Of a cylinder capacity not exceeding 1000cc 10%
8703.22.00 - Of a cylinder capacity exceeding 1000cc but not exceeding 1500cc 20%
- Of a cylinder capacity exceeding 1500cc but not exceeding 3000cc
8703.23.00 - Of a cylinder capacity not exceeding 1799cc 30%
- Of a cylinder capacity exceeding 1799cc but not exceeding 1999cc
8703.23.21 - Four-wheel drive 20%
8703.23.29 - Other 35%
- Of a cylinder capacity exceeding 1999cc but not exceeding 2999cc
8703.23.31 - Four-wheel drive 60%
8703.23.39 - Other 65%
8703.23.40 - Of a cylinder capacity of 3000cc 80%
- Of a cylinder capacity exceeding 3000cc
8703.24.10 - Of a cylinder capacity exceeding 3000cc but not exceeding 3999cc 80%
8703.24.90 - Exceeding 3999cc 100%
- Other vehicles, with compression-ignition internal combustion
piston engine (diesel or semi-diesel):
- Of a cylinder capacity not exceeding 1500cc:
8703.31.10 - Four-wheel drive 10%
8703.31.90 - Other 15%
- Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc:
8703.32.10 - Of a cylinder capacity not exceeding 1799cc 30%
- Of a cylinder capacity exceeding 1799cc but not exceeding 1999cc:
8703.32.21 - Four wheel drive 20%
8703.32.29 - Other 35%
- Of a cylinder capacity exceeding 1999cc but not exceeding 2500cc:
8703.32.31 - Four wheel drive 60%
8703.32.39 - Other 65%
- Of a cylinder capacity exceeding 2500cc
- Of a cylinder capacity exceeding 2500cc but not exceeding 2999cc:
8703.33.11 - Four wheel drive 60%
8703.33.19 - Other 65%
8703.33.20 - Of a cylinder capacity exceeding 2999cc but not exceeding 3999cc 80%
8703.33.30 - Of a cylinder capacity exceeding 3999cc 100%
- Other:
8703.90.10 - Four-wheel drive 60%
8703.90.90 - Other 80%
87.04 Motor vehicles for the transport of goods
- Other with compression-ignition internal combustion piston
engine (diesel or semi-diesel):
- Gross vehicle weight not exceeding 5 tonnes:
8704.21.10 - Single cabin not exceeding GVW 2.99 tonnes
8704.21.20 - Double cabin not exceeding GVW 2.99 tonnes 10%
8704.21.30 - Single cabin GVW exceeding 2.99 tonnes but not exceeding 5 tonnes
8704.21.90 - Double cabin GVW exceeding 5 tonnes but not exceeding 20 tonnes 10%
- GVW exceeding 5 tonnes but not exceeding 20 tonnes:
8704.22.10 - GVW exceeding 5 tonnes but not exceeding 10 tonnes
8704.22.20 - GVW exceeding 10 tonnes but not exceeding 15 tonnes
8704.22.90 - GVW exceeding 15 tonnes but not exceeding 20 tonnes
8704.23.00 - GVW exceeding 20 tonnes
- Other, with spark-ignition internal combustion piston engine:
- GVW not exceeding 5 tonnes:
8704.31.10 - Single cabin GVW not exceeding 2.99 tonnes
8704.31.20 - Double cabin GVW not exceeding 2.99 tonnes 10%
8704.31.30 - Single cabin GVW exceeding 2.99 tonnes but not exceeding 5 tonnes
8704.31.90 - Double cabin GVW exceeding 2.99 tonnes but not exceedin ng 5 tonnes 10%
- GVW exceeding 5 tonnes:
8704.32.10 - GVW exceeding 5 tonnes but not exceeding 10 tonnes
8704.32.20 - GVW exceeding 10 tonnes but not exceeding 15 tonnes
8704.32.30 - GVW exceeding 15 tonnes but not exceeding 20 tonnes
8704.32.90 - GVW exceeding 20 tonnes
8704.90.00 - Other 10%
87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor,
with or without side-cars; side cars.
8711.10.00 - With reciprocating internal combustion piston engine of a cylinder
capacity not exceeding 50cc 5%
8711.20.00 - With reciprocating internal combustion piston engine of a cylinder
capacity exceeding 50cc but not exceeding 250cc 5%
8711.30.00 - With reciprocating internal combustion piston engine of a cylinder
capacity exceeding 250cc but not exceeding 500cc 5%
8711.40.00 - With reciprocating internal combustion piston engine of a cylinder
capacity exceeding 500cc but not exceeding 800cc 5%
8711.50.00 - With reciprocating internal combustion piston engine of a cylinder
capacity exceeding 800cc 5%
8711.90.00 - Other 5%
Camping 5%
87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled:
parts thereof
8716.10.00 - Trailers and semi-trailers of caravan type for housing or camping 5%
8716.20.00 - Self-loading or self-unloading trailers and semi-trailers for
agricultural purposes 5%
- Other trailers and semi-trailers for the transport of goods:
- Tanker trailers and tanker semi-trailers:
8716.31.10 - Gross vehicle weight not exceeding 10 tonnes

6. Rebates

7. Beneficiary of Revenue

F. Excise Duty on Luxury Goods - Ad Valorem (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Customs and Excise Act (Cap 42.01) GN 13 of 1969

2. Department Responsible for Administration

Malawi Revenue Authority

3. Taxpayer

Manufacturer/Importer

4. Included in Tax Base

Production value / Selling price

5. Tax Rate

Vary - as entered below

33.03 3303.00.00 PERFUMES AND TOILET WATERS 60%
33.04 Beauty or make-up preparations and preparations for the care of the skin
(other than medicaments), including sunscreen or sun tan preparations;
manicure or pedicure preparations.
3304.10.00 - Lip make-up preparations 60%
3304.20.00 - Eye make-up preparations 60%
3304.30.00 - Manicure or pedicure preparations 60%
- Other:
3304.91.00 - Powders, whether or not compressed 60%
3304.99.10 - Petroleum jelly, being skin preparation 20%
3304.99.20 - Other 60%
33.05 Preparations for use on the hair
3305.10.00 - Shampoos 60%
3305.20.00 - Preparations for permanent waving or straightening 60%
3305.90.00 - Hair lacquers 60%
3307.10.00 - Other 60%
3307.10.00 - Pre-shave, shaving or after-shave preparations 60%
3307.20.00 - Personal deodorants and antiperspirants 60%
3307.30.00 - Perfumed bath salts and other bath preparations 60%
3307.41.00 - "Agarbatti" and other odoriferous preparations which operate by burning 60%
3307.49.00 - Other 60%
3307.90.00 - Other 60%

6. Special Methods (to deal with the specific needs of some industries)

Not applicable

7. Beneficiary of Revenue

Malawi Government

G. Excise Duty on Other Goods (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate (specify ad valorem or specific)

6. Special Methods (to deal with the specific needs of some industries)

7. Beneficiary of Revenue

H. Air Passenger Duty/ Departure Tax (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions

7. Beneficiary of Revenue

I. Financial Transaction Taxes/Stamp Duty (National Government)

1. Name of Tax and Levied in Terms of Which Act (Name, Number and Year

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions

7. Beneficiary of Revenue

J. Payroll Taxes/Social Security Taxes (National Government)

1. Name of Tax and Levied in Terms of Which Act (Name, Number and Year

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions

7. Beneficiary of Revenue

K. Other Taxes (National Government)

1. Name of Tax and Levied in Terms of Which Act (Name, Number and Year

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions/Rebates/Deferments/Special Schemes

7. Beneficiary of Revenue

L. Other Taxes 2 (National Government)

1. Name of Tax and Levied in Terms of Which Act (Name, Number and Year

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions/Rebates/Deferments/Special Schemes

7. Beneficiary of Revenue