The Taxation (Amendment) Act 2016 of Malawi which was enacted on 19 August 2016 made revisions to the provisions of the Taxation Act as amended (the Taxation Act). As per the Taxation (Amendment) Act. 2016, taxpayers are permitted to enter into APAs with the Commissioner General (the Commissioner) with respect to income derived from mining projects, provided that the duration of the APAs does not exceed a period of 5 years.
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