A governance expert from the University of Malawi has clarified that the appointment of Felix Tambulasi as Commissioner General of the Malawi Revenue Authority (MRA) by President Professor Arthur Peter Mutharika is lawful and consistent with corporate governance principles.
The clarification comes amid claims circulating on social media that the appointment is illegal because the MRA Board is not yet in place.
According to the expert, under corporate governance principles, a shareholder—in this case, the government—has the authority to make such an appointment in the absence of a board.
“In terms of corporate governance, the shareholder can make a decision in the absence of the board. This is exactly what has happened here,” said the expert.
The MRA Act, under Section 17, states that the Commissioner General shall be appointed by the Board on terms and conditions determined by the Board, subject to approval by the Minister.
However, experts note that this does not invalidate the President’s decision when a board is yet to be constituted.
Tambulasi’s appointment comes as the DPP-led government steps up efforts to strengthen revenue collection and fulfill its economic promises to Malawians.
MRA is the government’s key agency responsible for mobilising domestic resources through tax collection and ensuring compliance with tax laws.
Tambulasi is no stranger to MRA, having previously served as Director of Legal Services and Company Secretary from 2011 to 2021. Tambulasi brings valuable experience to the role in driving MRA’s mission of mobilising revenue for national development.
Tambulasi holds a Masters Degree in Commercial Law from the United Kingdom. He was Director of Legal Services and Company Secretary for MRA for 10 years. He is also a part-time lecturer in Corporate Tax Law at the University of Malawi.
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