MRA arrests customs clearing agent over alleged use of fraudulent tax clearance certificate

* Samuel Kachigamba, an imports & exports controller for KAS Freight Limited, could have evade Advance Income Tax amounting to MK3.3 million

By Duncan Mlanjira

The Malawi Revenue Authority (MRA) reports that customs clearing agent, Samuel Kachigamba, was arrested on Tuesday November 10, 2026, on allegations of using a fraudulent Tax Clearance Certificate (TCC) to evade advance income tax amounting to MK3,327,425.

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In a statement, head of Corporate Affairs, Wilma Chalulu the agent is an  imports & exports controller for KAS Freight Limited situated along Salmin Amour Road at Ginnery Corner in Blantyre.

Chalulu indicates that the allegations concern customs declaration number C13525, dated July 14, 2025, lodged at Mwanza Border Station for the clearance of pinion and girth gears imported by Lime Co.

Kachigamba is reported to have “allegedly procured and knowingly forwarded a fraudulent TCC, Reference Number MRA/BSTO/TCC/006242, dated 16th April 2025, to another customs clearing agent for uploading into ASYCUDA World to unlawfully obtain an Advance Income Tax exemption’.

Chalulu indicates that the alleged conduct may constitute offences under the Tax Administration Act, 2021 (Act No. 13 of 2021), particularly impeding tax administration under section 107(1) — read with section 107(3)(g), involving knowingly dealing with materially false or misleading documents.

And also making a false or misleading statement under section 105(1)(a), read with section 105(3), including through documents submitted to tax officers in the course of import clearance.

“MRA remains committed to enforcing Malawi’s civil and criminal tax laws, safeguarding public revenue and upholding the public’s right to information, while respecting the presumption of innocence and due process of law,” says Chalulu in the statement.

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