On July 29, 2020, the RMCD published two new public rulings in the national language on review applications and drawback facilities on imported goods that are subsequently re-exported. Both of these rulings came into effect on that date.
Public Ruling No 1/2020 - Review Application
Public Ruling No 2/2020 - The application of Section 93 of the Customs Act 1967 and Section 19A of the Excise Act 1976 concerning Drawback Claims
Amendments to the Public Ruling No. 1/2020
An amended version of the Public Ruling No. 1/2020 was issued on 19 August 2021.
The major update the guidance introduces is that the review application is now extended to cover the following legislation:
Goods and Services Tax Act 2014 (under Section 124)
Tourism Tax Act 2017 (under Section 67)
Free Zones Act 1990 (under Section 46)
Our main topic of discussion for today is Public Ruling No. 1/2020.
Public Ruling No 1/2020 - Review Application
Any person aggrieved by a formal written decision from the Director General (DG) of RMCD may make an application for review.
What decisions of DG are capable of a review?
Any formal written decisions of DG made under:
Customs Act 1967 (CA),
Excise Act 1976 (EA),
Sales Tax Act 2018 (SATA),
Service Tax Act 2018 (STA);
Departure Levy Act 2019 (DLA);
Goods and Services Tax Act 2014,
Tourism Tax Act 2017; and
Free Zones Act 1990
Other decisions that are final and conclusive.
What are the law provisions under which a review application can be made?
Section 143, Customs Act 1967;
Section 47 Excise Act 1976;
Section 96, Sales Tax Act 2018;
Section 81, Service Tax Act 2018;
Section 59, Departure Levy Act 2019;
Section 124, Goods and Services Tax Act 2014;
Section 67, Tourism Tax Act 2017;
Section 46, Free Zones Act 1990;
Regulation 57, Customs Regulations 2019;
Regulation 60B, Excise Regulations 1977;
Regulation 32, Sales Tax Regulations 2018;
Regulation 25, Service Tax Regulations 2018; and
Regulation 17, Departure Levy Regulations 2019
Which decisions of DG are not eligible for review?
Compound;
Decision pursuant to Section 128(3) of CA;
Decision pursuant to Section 67(3) of EA.
What are the conditions to comply with for a review application?
A request for a review must be made within 30 days of the date that DG's decision was sent to the individual who filed for the review.
The same decision made by DG has not been used to appeal to the Tribunal or the High Court.
Even though a request for review has been made, any due duty, tax, or levy must be paid first.
What is the procedure for a review application?
The application for review must now be made online via http://ereview.customs.gov.my/.
Some key points that should be noted include the following:
The application form must be filled out completely and signed by the applicant or person authorised by the applicant only. If the applicant is a company, the authorised person must be an officer of the company. Tax agents or lawyers are not allowed to sign the application form on behalf of the applicant.
Ground(s) of the review must be stated clearly.
The supporting documentation that must be attached with the application form are:
the Director General of RMCD’s decisions;
a printed copy of the review form signed by the applicant / authorised person; and
any other document to support the grounds of review (if any).