• Up to K10,000 K5,000
• K10,001 to K50,000 K10,000
• K50,001-K100,000 K20,000
• K100,001-K500,000 K40,000
• K500,001-K1,000,000 K80,000
• K1,000,001-K2,500,000 K150,000 Over K2,500,000 K250,000

The informant would be expected to give his/her personal details including his/her address, telephone number, area of residence etc. He/she is required to be specific and give as much details as possible. For tips relating to Customs & Excise, the informant is expected to act with speed and mention the actual place where smuggling is suspected to be taking place. This is because some importations or commodities may be consumed before they are seized.

In terms of Income Tax like Pay as You Earn (PAYE), Fringe Benefit Tax, Withholding tax or Provisional tax, the informant should give details such as taxes deducted but not remitted to MRA or failure to register for tax. For Value Added Tax (VAT), he/she may give information like VAT deducted but not remitted to MRA, non recording of the sales transaction with intent to give a distorted picture of total sales or the collection of VAT by unregistered persons, among others.

When should an informant expect a reward?

When one tips MRA on tax evasion or smuggling, MRA will first of all institute an investigation. When it is proved that taxes were indeed evaded, MRA will assess the amount of tax and the reward will depend on the amount of taxes recovered as indicated above.

Informants should also note that details regarding their identity are kept under strict confidentiality by using codes. MRA is, however, appealing to all informants that some investigations take long to be concluded and as such, they should desist from pushing for a speedy conclusion, as this may disturb the process.

ALL INFORMATION PROVIDED TO THE AUTHORITY WILL BE TREATED WITH UTMOST CONFIDENTIALITY.

What steps should one follow to report suspected cases of tax fraud, evasion or smuggling?

One is required to go to MRA office nearer to him/her. He/she may also contact MRA through: Telephone: 01876 30, Fax 01876 622 OR by sending an email to the following address: informantscheme@mra.mw