Africa-Press – Malawi. A governance expert from the University of Malawi has clarified that President Professor Arthur Peter Mutharika’s appointment of Felix Tambulasi as Commissioner General of the Malawi Revenue Authority (MRA) is lawful and consistent with established corporate governance principles.
The clarification follows claims circulating on social media suggesting that the appointment is illegal because the MRA Board of Directors has not yet been constituted.
According to the expert, under corporate governance principles, a shareholder — in this case, the government — retains the authority to make key appointments in the absence of a board.
“In corporate governance, the shareholder can act where a board is not in place. That’s precisely what has happened in this case,” the expert explained.
The MRA Act, under Section 17, stipulates that the Commissioner General is appointed by the Board on terms and conditions determined by the Board, subject to approval by the Minister. However, the expert noted that this provision does not invalidate the President’s action when a board is yet to be established.
Tambulasi’s appointment comes as the Democratic Progressive Party (DPP)-led administration intensifies efforts to enhance revenue mobilisation and deliver on its economic promises to Malawians.
The MRA is a critical government agency tasked with collecting domestic revenue and enforcing tax compliance — functions that are central to national development and economic stability.
Tambulasi is well-acquainted with the institution, having previously served as MRA’s Director of Legal Services and Company Secretary from 2011 to 2021. He brings extensive experience and institutional knowledge to the position as he takes the helm of the authority.
He holds a Master’s Degree in Commercial Law from the United Kingdom and also serves as a part-time lecturer in Corporate Tax Law at the University of Malawi.
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