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Background History of the Revenue Appellate Tribunal

  • After the British colonized the whole of the Union of Burma in 1885, the British colony of Burma was constituted as a province of British-India in 1886 and the Burma Income-tax Act 1922 was promulgated by India Act XI, 1922. Under this Act, any taxpayer who is dissatisfied with the assessment made by the Income-tax Officer may appeal to the Assistant Commissioner of Income-tax within thirty days of the date on which he was served with the notice of demand, and any taxpayer objecting to an order passed by an Assistant Commissioner of Income-tax may appeal to the Commissioner of Income-tax.
  • After Burma had gained independence from the British, the Burma Income-tax (Amendment) Act was enacted by the Parliament Act No. LXXVII of 1953 and by Section 7 of this Act, the Burma Income-tax Act, 1922, was inserted as Section 5A and Section 5B under the title of Chapter II-A, Appellate Tribunal. By this amendment, the Income-tax Appellate Tribunal was instituted comprising three members by the Gazette No.63 dated (5-2-1954) of the Excise and Revenue Department, Ministry of Finance and Revenue in the time of Government of the Union of Myanmar.
  • The Revenue Appellate Tribunal was organized in 1972, by Notification No. 129 dated (23-10-1972) of Ministry of Planning and Finance, comprising four members including the Chairperson, and not only income tax appeals but also revenue appeals, revisions, reviews and references related to Sales Tax, Business Premises Tax, Hotel and Restaurant Tax, Entertainment tax, Sea and Land Customs Duties, Excise Duties, Stamp Duties and Court Fees were adjudicated. The Income Tax Appellate Tribunal was reconstituted as the Revenue Appellate Tribunal by such notification.
  • The Revenue Appellate Tribunal was upgraded, by Notification No. 12 dated (11-12-1976) of the Cabinet, consisting of Minister of the Ministry of Planning and Finance, Minister of the Ministry of Social Welfare and Deputy Minister of the Ministry of Planning and Finance, and appeals, revisions, reviews and references related to Profit Tax, Income Tax, Sales Tax, Business Premises Tax, Hotel and Restaurant Tax, Entertainment Tax, Sea and Land Customs Duties, Excise Duties, Stamp Duties and Court Fees were adjudicated.
  • In 1989, the Revenue Appellate Tribunal was reorganized, by Notification No. (6/89) dated (28-7-1989) of Government of the Union of Myanmar, comprising three members including the Director General of the Office of the Revenue Appellate Tribunal as a Chairperson, a member assigned by the Chief Justice and a member selected by the Auditor General, and appeals, revisions, reviews and references related to Profit Tax, Income Tax, Sales Tax, Business Premises Tax, Hotel and Restaurant Tax, Entertainment Tax, Sea and Land Customs Duties, Excise Duties, Stamp Duties and Court Fees were adjudicated.
  • Then, it was reconstituted, by Notification No. 54/2017 dated 31-5-2017 of the Cabinet of the Government of the Republic of the Union of Myanmar, comprising the Director General of the Revenue Appellate Tribunal Office as a Chairperson, a director of the Office of the Supreme Court of the Union as a member, and a director assigned by Ministry of Planning and Finance (excluding the Internal Revenue Department and the Customs Department) as a member and appeals, revisions, reviews and references related to Income Tax, Commercial Tax, Specific Goods Tax and Sea and Land Customs Duties were adjudicated.
  • “Tax Appeal” is mentioned in clause (m) of Paragraph 3 of Schedule One of the Union Legislative List under Article 96 of the Constitution (2008). The Revenue Appellate Tribunal Bill was drawn up on 9 January 2013 and it was passed in the ninth regular session of the Second Pyidaungsu Hluttaw held on 31 July 2018. The Revenue Appellate Tribunal Law was enacted, by Pyidaungsu Hluttaw Law No. 23, on 1 August 2018.
  • In accordance with the Section 40 of the Revenue Appellate Tribunal Law, a transitional period for up to two years from 1-8-2018 to 31-7-2020 was specified, by Notification No. 32/2019 dated (27-2-2019) of President Office, to ensure that the Tribunal may transit smoothly and exercise its power and functions in the implementation of the Law.

  • In order to perform duties at the end of the transitional period, the Government formed the Tribunal, by Notification No.43/2020 dated 22-6-2020, comprising eight members including the Chairperson in exercise of the power conferred under sub-section (a) of Section 4 of the Revenue Appellate Tribunal Law. Then, a Chairperson and a Tribunal member, by Notification No. 16/2021 dated 24-2-2021 of the State Administration Council, are appointed and also a Tribunal member, by Notification No. 4/2024 dated 4-4-2024 of the State Administration Council, to fill the vacancies on the grounds that a former Chairperson and a member resigned from the Tribunal respectively. Currently, the Tribunal is made up of eight members including the Chairperson and cases on appeal, revision, review and reference filing to the Revenue Appellate Tribunal in accordance with the Revenue Appellate Tribunal Law and Rules against revenues, customs duties, fees, license fees, permit fees and penalties collected by the Union Government under the Union Taxation Law for the Union Fund are being heard and adjudicated in line with the Motto of “Reliable, Fair and Impartial: Revenue Appellate Tribunal”.