Description

Synopsis

Timetrics Malawian fiscal regime covers the governing bodies, laws, licenses and tax-related information on two commodities: coal and uranium.

Summary


Timetric's Fiscal Regime Report covers Malawi, where the Ministry of Natural Resources, Energy and Environment and the Ministry of Mines are the main governing body for policy guidance and direction on all matters concerning Malawis natural resources, energy, environmental management, sustainable development and mineral management. The Mines and Mineral Act 1981 is the apex governing law for Malawis mining industry.

Scope

The report outlines governing bodies, laws, licenses and key fiscal terms which includes corporate income tax, depreciation, initial allowances, withholding tax, tax incentives, resource rent tax and value added tax (VAT)

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Reasons To Buy

To gain an overview of Malawis mining fiscal regime

Key Highlights

The Ministry of Natural Resources, Energy and Environment is the main body responsible for the regulation of mining in Malawi
The Ministry of Mining is responsible for ensuring sustainable development, mineral management and monitoring geo-hazards
The Mines and Mineral Act 1981 includes the laws and mining regulations in Malawi

Table of Contents

1 Executive Summary

2 The Malawian Mining Industry Governing Bodies

2.1 Ministry of Natural Resources, Energy and Environment
2.2 Ministry of Mining

3 The Malawian Mining Industry Governing Law and Licenses

3.1 The Mines and Mineral Act 1981
3.2 Licenses
3.2.1 Reconnaissance License
3.2.2 Non-Exclusive Prospecting License and Claims
3.2.3 Exclusive Prospecting License
3.2.4 Mining License

4 The Malawian Mining Industry Key Fiscal Terms

4.1 Corporate Income Tax
4.2 Depreciation
4.3 Initial Allowances
4.4 Withholding Tax
4.5 Tax Incentives
4.6 Resource Rent Tax
4.7 Value Added Tax (VAT)

5 Appendix

5.1 Abbreviations
5.2 Secondary Research
5.3 Primary Research
5.4 Contact Timetric
5.5 About Timetric
5.6 Timetrics Services
5.7 Disclaimer

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