GAZETTE EXTRAORDINARY 331 ‘The Gazette Supplement, dated 30th Jume, 2017, containing Regulations, Rules, ete. (No. 144) Government Novice No. 27 TAXATION ACT (Car. 41:01) TAXATION (WITHHOLDING TAX) (INFORMATION, DEDUCTION AND PAYMENT) (AMENDMENT) REGULATIONS, 2017 JW EXERCISE of the powers conferred by section 146 ofthe Taxation Act, 1, GOODALL EDWARD Gonpwe, Minister of Finance, Economic Planning and Development, make the following Regulations— 1, These Regulations may be cited as the Taxation (Withholding Tax) shor thle and information, Deduction and Payment) (Amendment) Regulations, 2017, and commenceme shall come into operation on Ist July, 2017, 2. Regulation 6 of the Texation (Withholding Tax) (Information, Amendmest Deduction and Payment) Regulations is amended as follows— ofregaation (a) by deleting sub regulation (2) and replacing therefor the new sub Capi:01 regulation (2) as follows— sb. ee plls *2.—(a) Every remittance to be made to the Commissioner General under sub regulation (1) shell be accompanied with all withholding tax certificates completed during the month to which the remittance relates together with a summary, in the form set out in the Second Schedule to these regulations, summarizing the particulars ofall deductions of withholding tax made in that month; (®) any person who fails to comply with sub paragraph (0) shall be liable o a penalty of K300,000 for companies and K75,000 for individuals for the first month or patt thereof, and a further penalty of K50,000 for companies and K10,000 for individuals for ‘each month or part thereof during which the failure continues.". (b) by deleting sub regulation (4) and replacing therefor a new sub regulation (4) as follows— (4) 8 person who fails to remit the amount of withholding tax within the time specified in subregulation (1) shall be personally liable to pay to the Commissioner General— (@) an additional sum of 20 per centum of the amount of tax which he has failed to pay in the first month or part thereof; and (8) a farther interest charged on the outstanding amount of tax at the prevailing bank lending rate plus 5 per eent per ‘annum for each month or part thereof during which the tex remains unpaid, ‘and such additional sums together with the amount of the tax shall be summarily recovered by Commissioner General in his own name:332 30th June, 2017 Provided that the Commissioner General may reduce or waive the amount of such additional sums if a satisfactory explanation for the delay is given.”. ‘Amendnen ot 3. Regulation 8 of the principal Regulations is amended, by deleting an’ of immediately efter sub regulation (/), the words “shall be guilty of un offence ‘ke principal and, in addition to any ‘other penalty prescribed under these Regulations, be zalaons Tale o a penalty of 1000”, and replacing therefor the words— commits an offence and shall be Tiable, in addition to any other penalty prescribed under these Regulations, to fine of K100,000.". ‘Made this 30th day of June, 2017. GOODALL E. GONDWE Minister of Finance, Economic (pe no cimPD/6/3/3/22) Planning and Development GoveRNMEnt Nonice NO. 28 “TAXATION ACT. (Cap, 41:01) TAXATION (FRINGE BENEFIT TAX) (INFORMATION AND PAYMENT) (AMENDMENT) REGULATIONS, 2057 In EXERCISE of the powers conferred by section 146 of the Taxation Act, 1, GOODALL Eowsan GoxDWe, Minister of Finance, Economic Planning and Development, make the following Regulations — ston sieand_1._These Regulations may be cited a the Taxation Fringe Benefit Tax) Stehonsment (Information and Payment) (Amendment) Regulations, 2017, and shall come into operation on Ist July, 2017 ‘Amadnentet 2 ‘The Texation (Fringe Benefit Tax) (Information and Payment) feral Regulations (hereinafter referred to as the “principal Regulations) fs let: 90 gen inapition 7 by nverig, medial fer regain he — following new sub regulation as subregulation (2)— (2) any person who fails to comply with subregulation (1) shall be liable to a penalty of K300,000 for companies and K75,000 for individuals for the first month, or part thereof and 2 further penalty of 50,000 for companies and K10,000 for individuals for each month or part thereof during which the failure continues: Provided that the Commissioner General may reduce or waive the amount of penalty ifa satisfactory explanation for the delay is given.” eplacenenof 3. Regulation 8 ofthe principal Regulations is deleted and replaced a5 tepain Sot follows — Regulations “8. An employer who fails to register in accordance with regulation 4 shall be liable to e penalty of K200,000 for companies and 30,000 for individuals for the first month, or part thereof and a further penalty of K50,000 for companies and K10,000 for individuals for each {month or part thereof during which the failure continues.”30th June, 2017 333, 4. The Principal Regulations are amended by inserting, immediately taeton of ‘fer regulation 8, the following as regulation 9 = en “Delay or Fis at cmplover who fails or delays to pay fringe ofhe tides inl, benelits tx du in accordee oe With these Regulations shall be principal ‘lg beet tet pay to the Commissioner General— Rez {2) an editional sun of 20 per centum of the amount teak thi he has failed 0 payin the fist rare at thereof; and ©) a farther interest charged on the outstanding cent perk a the prevailing bank lending rate pe ee the tar reeautt foreach month or part hereof during wine the tax remains unpaid, ari puch addtional sums together with the amount of Gai, shall be summarily recovered by Commissioner General in his own name: jeveldad tat the Comstisioner General may reduce GOODALE. Gonowe. Minister of Finance, Economie GFILENO CrPDressi22) Planning and Development Govmnneser None ay ee repent GOVERNMENT Notice No, 29 TAXATION ACT In GNI ofthe powers contied by section 146 of the ‘Taxation Act, 1, Goopat, Fae? GONDWE, Minister of Finance, Foose Planning and Development, make the Following Rules— 1. These Rules may be cited as ‘he lucome Tex (P.A.Y.E.) (Information) hon ie and (Amendment) Rules, 2017, somienceme fhe wie cote Tax (PA.¥-E) (Information) Roles (hereinafter referred Amendment ates sng Panepal Rules) are amended in rule We inserting, immediately ofrale3 of ‘fer eu rule (2), the following new subrule subrule (3)— eerie sean Pese8 who Elf comly with ube 2) shell be liable the peually OF K300,000 for companies and san ¢ individuals for Frovided that the Commissioner General may reduce or waive PeekMOUNt Of penalty if a satisfactory explanation for the delay is given.”334 30th June, 2017 EPP Epep eae EEE eae 2007 meeaae? 3. Rule 8) ofthe Principle Rules is dete : | Dinca Rates 8. Every employer who {0 falls t comply with ules 3 and 4 op / had os Person 8a oye representa who is i isqualified as such under rule 5, 10,000 OMe and on conviction, shal be liable toa fine $f 10,000 or, in default of peso’ {0 impriscament for three months,”. Made this 30th day of June, 2017, GOoDALL E, Gondwe Mosier of Finance, Economie FILE No cepDVatyya9 Planning and Development Con ae eee Government Nonce No, 39 TAXATION act (Car. 41:01) WARD GONDWE, Mi following Rules souwttleend 1. These Rutes a) be cited es the Income Tax (PA, YE) (Deduction Sommencement and Payment), Amendment) Rutes,2017, and chon Come into operation on tet July, 2017, meer ane sg ule 3 ofthe Taxation cna ¥.B) (D Capa; einer refered no at inepal Rules") is'emended by deleting seieias Subrule (2) are [Pisin therefor anew suite 3) ay nee “@) tan empl cotne lax under subrule (1) he ‘tall be personally lable to pay ihe eee rate plus 5 per cent per annum foe each month or part thereof di remains unpaid, int such additonal sums together wis shal ta the amount of the tax be summarily recovered by Commissioner General in his own Provided that tae Commis oF such adi the delay is given” ner General may reduce o: waive ldonal sus i satisfactory expan for mnimetof 3. Rule It of the Frode Rules i amended by deleting immediately pee EO after paraprapin (i, the words “shall be Hable ws fine of K1000" and PDIRSS replacing thereto oe following new words—| | 30th June, 2017 commits an offence and, in penalty prescribed under these Rules, 100,000." ‘Made this 30th day of June, 2017. (eee NO CARPDIGI3!3/22) Government Nomice No. 31 CUSTOMS 338 __—_—_—__—— — addition to any other ‘be liable to a fine of GooDALL E. GONDWE Minister of Finance, Economic ‘Planning and Development a AND EXCISE ACT (Car 42:03) CUSTOMS AND E) IN EXERCISE of the powers 1, GOODALL EDWARD GONDWE, Minister thake the following Order— 1. This Order may be cited (Amendment) (No.2) Order, 2017. 2, The Customs and Excise (Tariff) Order the “principal Order”) is amended in Pax (a) deleting the entry “16.526 in Colun under the following tariff subheadings— thevefor the entry “Exempt” "1501.10.00; 1501.20.00; 1503.00.00; 1504.10.00:1 1506.00.00; 1507.10.00: 1509.10.00; 1509.90.00, 5512.11.00; 1512.19.00; 1513.19.00; 1513.21.00; 1514.91.00; 1514.99.00; 1515.29.00; 1515.30.00; 1516.20.00; 1517.10.00; XCISE (TARIFFS) (AMENDMENT) (N conferred by section (0. 4) ORDER, 2017 £83(1) of the Customs and Excise Act, of Finance, Economic Planning and Development as Customs and Excise (Tariffs) Cteton hereinafter referred to @s Amendment Liof the Fust Schedule by— SEMEN Senedule to inn 11 and substituting the Customs sno Escite Teo1.90.00; 1502.10.00; 1502.90.00; Sry 504.20.00; 1504.30.00; 1505.00.06; 1507 90.00; 1508.10.00; 1508.90.00; 1510.00.00; 1511.10.00: 1511.90.00; 1512, 21.00; 1512.29.005 1513.15 0 1513.29.00; 1514.11.00; 1514.19.00 1515.11.00; 1515.19.00; 1515.21. 1515.50.00; 1515.90.00; 1516.10.00: 1517.90.00; 1518.00.00: 1520.00.00; 1527.10.00, 1521.90.00; 1522,00.00;"5 (D) deleting the entry “16. '5%" in Column 11 in Eighth Schedule industry and substiating under Edible Fats and Oils Manufacturing, ing tariff subhieadings— therefor the entry “Exempt” 1507.10.00; 1508.10. 1513.11.00 and 1515.21.00 ‘Made this 30th day of June, 201 (eB NO CRPDIE Panes Lilongwe, MatawA965.—{Price K500.00) ‘ted and Paced by re Gave ‘under the follow 005 1511, 10.00; 1512.21.05 1513.21.00; 1514.11.00; 1515.11,00 a7. GooDaLL E. GONDWE Minister of Finance, Beonomie Planning and Development