The Malawi Revenue Authority (MRA) was established by the Act of Parliament in 1998 and was launched in February 2000. It is an agency of the government, andated to assess collect and account for tax revenue in the country. It was formed to improve on the functions previously carried out by the Divisions of Customs and Excise, Income Tax in the Ministry of Finance. The Authority operates as a government tax administration agency under the Ministry of Finance. The revenue that the Authority collects goes to the Government for the implementation of various socio-economic development projects such as the construction of roads, bridges, schools, health facilities and the provision of social services. These include national security, the provision of salaries for civil servants such as the police, the army, judges, doctors, nurses and teachers.