NON-GOVERNMENTAL ORGANIZATIONS: SUBSIDIARY LEGISLATION

NON-GOVERNMENTAL ORGANIZATIONS: SUBSIDIARY LEGISLATION

linking issue
NON-GOVERNMENTAL ORGANIZATIONS (FINANCES AND FEES) REGULATIONS

ARRANGEMENT OF REGULATIONS

    REGULATION

PART I
PRELIMINARY

    1.    Citation

    2.    Interpretation

PART II
FINANCES AND FEES

    3.    Registration fees

    4.    Annual fees

    5.    Surcharge

    6.    Insufficient funds

    7.    Recovery of fees and penalties

    8.    Annual licence

    9.    Employment permit

    10.    False statement

PART III
MISCELLANEOUS

    11.    Offences and penalties

    12.    Revocation

        FIRST SCHEDULE

        SECOND SCHEDULE

        THIRD SCHEDULE

G.N. 69/2024

NON-GOVERNMENTAL ORGANIZATIONS (FINANCES AND FEES) REGULATIONS

under s. 35 (1) (b)

PART I
PRELIMINARY

1.    Citation

    These Regulations may be cited as the Non-Governmental Organizations (Finances and Fees) Regulations.

2.    Interpretation

    In these Regulations, unless the context otherwise requires–

    “annual fees” means fees payable by a registered NGO at the beginning of the NGO financial year;

    “registration fees’’ means fees paid by an NGO to the Authority in order to operate in Malawi; and

    “employment recommendation fees’’ means fees paid by an NGO to the Authority in order to receive a recommendation letter for expatriate staff to work in Malawi.

PART II
FINANCES AND FEES

3.    Registration fees

    (1) Where the Authority approves an application for registration, the Authority shall, within fourteen days, inform the applicant, in writing, of the registration approval and the fee required to be paid by the applicant as prescribed in the First Schedule.

    (2) Registration fees shall be paid once only, upon registration.

4.    Annual fees

    (1) A registered NGO shall pay annual fees prescribed in the Second Schedule.

    (2) Annual fees shall be calculated based on the audited financial statements of the registered NGO for the previous calendar year.

    (3) Annual fees shall be paid within three months after the end of the NGO financial year.

5.    Surcharge

    (1) Where an annual fee is not paid within three months after the end of the NGO financial year, a surcharge of five per cent of the fees due shall be payable within three months, after which period, the Authority shall suspend operations of the registered NGO in accordance with the Act.

    (2) A suspension under subregulation (1) shall remain in force until the outstanding annual fees and surcharge are paid.

6.    Insufficient funds

    (1) An NGO that does not have sufficient funds to operate in a year shall report the matter to the Authority within two months of the beginning of its financial year and the Authority shall verify the financial status of the NGO.

    (2) Where the Authority is satisfied that the NGO does not have sufficient funds to operate, the Authority shall suspend the obligation of the NGO to pay annual fees until the NGO has acquired sufficient funds to operate.

    (3) Where the NGO acquires funding after expiry of at least three months from the beginning of its financial year, the prescribed annual fees payable shall be reduced pro rata.

7.    Recovery of fees and penalties

    Any fee or surcharge payable by an NGO under these Regulations shall be a debt due to the Authority and may be recovered from the NGO as a civil debt at the instance of the Registrar or any person authorized by the Registrar in that behalf.

8.    Annual licence

    (1) The Authority shall issue an annual licence to an NGO upon receipt of proof of payment of the annual fees.

    (2) Annual licence issued by the Authority shall be valid for a period of one year from the first day of the beginning of the NGO’s financial year.

    (3) Any NGO operating without the annual licence shall be liable to a fine prescribed in the Act.

9.    Employment permit

    (1) An NGO requiring expatriate staff to work in Malawi shall report to the Authority.

    (2) Upon receipt of the request, the Authority shall provide a recommendation letter to the NGO which will be submitted to the department of Immigration for work permit.

    (3) The NGO shall pay a fee for the recommendation letter prescribed in the Third Schedule.

10.    False statement

    (1) An NGO which, with intent to evade payment of any fee or surcharge due under these Regulations, makes false statement of accounts, commits an offence.

    (2) The Registrar shall, upon becoming aware of the allegation regarding the falsity of the accounts presented to the Authority, report the matter to the Board.

    (3) The Board shall, upon receiving the report referred to in subregulation (2)—

    (a)    institute an inquiry to confirm the falsity of the accounts.

    (b)    where the falsity is confirmed, institute disciplinary action against the NGO; and

    (c)    report the NGO to a relevant authority.

PART III
MISCELLANEOUS

11.    Offences and penalties

    A person who contravenes the provisions of these Regulations, commits an offence and shall, upon conviction, be liable to a fine of K1,000,000.

12.    Revocation

    The Non-Government…