Revenue Appellate Tribunal exists for every taxpayer
Taxes are the main source of revenue to provide essential public services in a
country. Tax administration system needs to ensure an appropriate distribution of
the tax burden among taxpayers and promote economic growth in order to be able
to collect all types of taxes payable under law without any gap. In addition, the
appeal system which is transparent and fair is required to exist for any taxpayer to
file their appeal to; when he is dissatisfied with any assessment made by assessing
officers. Hence, the consecutive governments of Myanmar have set up Revenue
Appellate Tribunals and strived to achieve justice throughout history.
In pursuance of section 5 A of the Burma Income - Tax Act (1922), Income
Tax Appellate Tribunal consisting of 3 members including the Chairperson has been
formed and income-tax appeal cases had been heard and judgments were passed.
Under the Revolutionary Council of the Union of Burma, the Revenue Appellate
Tribunal comprising of four members including the Chairperson has been formed,
starting from 1 st October 1972, and cases on appeal, revision, review and reference
to the Supreme Court relating to Customs duty, excise duty, stamp duty, hotel and
restaurant tax, entertainment tax, other than income-tax appeal cases had been
heard and judgments were passed. Thenceforth, the Income-Tax Appellate Tribunal
was renamed and stipulated as “Revenue Appellate Tribunal.”
Formation of the Tribunal
Under sub-section (d) of section 10 of the Profit Tax Law (1976), by
Notification No. 12 dated 11-12-1976 issued by the council of ministers of the
Socialist Republic of the Union of Burma, under Notification No. (6/89) dated 28-7-
1989 issued by the Cabinet of the Union of Myanmar, under Notification No.
(54/2017) dated 31-5-2017 issued by the Cabinet of the Republic of the Union of
Myanmar, the Revenue Appellate Tribunal has been set up and assigned to hear
cases and make judgment.
Tax reform activities are being undertaken by the government to be able to
collect taxes without any gap. In addition, the Revenue Appellate Tribunal Law was
enacted on 1st October 2018 by the Pyidaungsu Hluttaw Law No. 23 to ensure taxes
are levied on every taxpayer with justice and fairness and every taxpayer gets the
right of appeal and the right of defense by the law.
By Notification No.(341/2019) dated 27-9-2019 issued by Ministry of Union
Government Office, the Revenue Appellate Tribunal Rules was promulgated to
implement the provisions of the Revenue Appellate Tribunal Law. By Notification
Dr. Ei Hlaing Thet Zar
Translated by: Maythu Htay
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No.(9/2021) dated 4-5-2021 issued by Ministry of Union Government Office, the
aforementioned Revenue Appellate Tribunal Rules was amended.
An independent organization
Revenue Appellate Tribunal is set up as an independent organization in
accordance with the provisions of Revenue Appellate Tribunal Law and Rules. In
exercise of Quasi-Judicial Power and Discretionary Power conferred by Revenue
Appellate Tribunal Law, cases on appeal, revision, review and reference with
respect to all types of taxes collected by respective departments and organizations
under the Union government have been heard.
A strategic plan was adopted by the Revenue Appellate Tribunal in order to
provide efficient tax administration through a transparent and fair tax appeal system
and obtain Myanmar citizens’ and taxpayers’ trust. To meet the vision and mission,
four tactical plans have been drawn up and implemented for 2020-2021 and 2021-
2022 fiscal years. Based upon strengths and weaknesses learnt, tactical plans for
2022-2023 and 2023-2024 fiscal years have also been drawn up and implemented.
Furthermore, strategic plans, tactical plans and action plans to be implemented from
2023-2024 fiscal year to 2024-2025 fiscal year have been drawn up.
The Revenue Appellate Tribunal and the Revenue Appellate Tribunal Office
has continuously strived to act as a supporting government organization for the
Cabinet by providing justice, right of defense and right of appeal to Myanmar citizens
and taxpayers in line with Sustainable Development Goals- SDGs and Myanmar
Sustainable Development Plan – MSDP.
In 2021, State Administration Council formed the Revenue Appellate Tribunal
comprising of the Chairman and 6 members. Cases are being heard and adjudicated
by the Tribunal in accord with the prescribed Revenue Appellate Tribunal law. Cases
that may be filed to the Tribunal are as follows.
Appeal
Appeal means an appeal filed to the Tribunal against an assessment order passed
by any department responsible for collecting internal revenue or by the Customs
department or against a final decision on an assessment order made by any
government department or organization assigned by the Union Government through
a notification from time to time. Appeal may be filed to the Revenue Appellate
Tribunal using the form prescribed by the Tribunal within 90 days from the date of
the receipt of the said order. Even though filing has not been made during limitation
of period, the appeal may be accepted if there is sufficient cause.
Revision
Revision means a case re-filed by an aggrieved person to the Tribunal, to revise,
with respect to issues of fact, against the order passed by the Tribunal. Revision
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may be filed to the Tribunal using the form prescribed by the Tribunal within 60 days
from the date of the receipt of the decision of the Tribunal.
Review
Review means a case re-filed to the Tribunal by any person receiving the decision of
the Tribunal, to review the decision. The power is conferred upon the Revenue
Appellate Tribunal to review its decision in accordance with the law. Review may be
filed to the Revenue Appellate Tribunal using the form prescribed by the Tribunal
within 90 days from the date of the receipt of the decision of the Tribunal. Review
may be filed to the Tribunal where there is reasonable ground in accordance with
Rule 1, Order 47 of the Code of Civil Procedure.
Reference
Reference means a case referred to the Supreme Court of the Union regarding
issues of law, after hearing it by the full bench. When the applicant or respondent
applies for a reference or any issue arises to refer the case to the Supreme Court of
the Union, the full bench shall decide whether it should be referred. Reference may
be filed to the Tribunal using the form prescribed by the Tribunal within 60 days from
the date of the receipt of the judgment of the Tribunal.
A person who wishes to file a case to the Tribunal may apply to the registrar
with the prescribed form personally or through a legal representative or legal
practitioner. During the wave of the Covid-19 pandemic, it is allowed to submit a
case to the Tribunal by means of addressing to the registrar by post or express
delivery service. Thanks to such kind of alleviation initiated by the government,
Myanmar citizens and taxpayers do not miss the chance of filing any case to the
Tribunal during limitation of period.
Filing a case to the Tribunal
A case may be filed to the Tribunal using the prescribed form and this form
can be obtained from the Revenue Appellate Tribunal Rules and the registrar of the
Tribunal. When filing a case, an applicant shall pay Court fees which is levied in
accord with the regulations of Court Fees Act.
When applying for appeal, revision and review to the Tribunal, along with
application, one original and six copies of documentary evidences are required to
submit. When applying for revision, along with application, one original and twelve
copies of documentary evidences are required to submit. Civil Power of attorney
which bears Court-fees stamp upon it and a certified certificate of attorney are
required to be submitted if a person applies through a legal practitioner. Power of
attorney authorizing in accordance with the relevant law is required to be submitted if
a person applies through a representative.
In case an applicant is a company or an organization, it shall be filed by the
name of the company or organization. Where an applicant is a person participating
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in the company or organization, it shall include power of attorney which bears Court-
fees stamp upon it by the resolution of board of directors. If any person who is not
participating in the company acts as an agent, it shall include Special (or) General
Power of Attorney in accord with the provisions of Revenue Appellate Tribunal Rule
39.
An applicant shall submit certified copy of tax-related final decision or
conclusive judgment of relevant departments or organizations along with the
application.
In conformity with the Covid-19 prevention regulations issued by Ministry of
Health, cases were heard and made judgments via video conferencing system
during the controlling period of the Covid-19. At present, not only cases are being
heard via video conferencing system but also hearing cases in public are being
carried out by the law in complying with the Covid-19 regulations.
The Revenue Appellate Tribunal notifies that in hearing of cases, where an
agent, not lower than Staff Officer, who is appointed by any relevant government
departments or organizations, on its behalf, may plead and address the Court.
Nonetheless, any other persons, except authorized agents and legal practitioner, are
prohibited from addressing the Court.
Notwithstanding anything in any existing laws, revenue appeals shall be filed
and heard only under Revenue Appellate Tribunal Law, which is promulgated in
section 41 of the Revenue Appellate Tribunal Law. Thus, an appeal against orders
or decisions of all kinds of revenue (taxes, fees, licence fees, permit fees or fines),
against all forms of revenue in schedule (1) of Union Taxation Law and customs
duties shall be submitted to the Revenue Appellate Tribunal in line with the rules.
Cases submitted to the Tribunal have been heard and adjudicated independently in
accordance with the law and for cases heard by the Tribunal, the decision on issues
of fact is final.
Uploading “Revenue Appellate Tribunal’s page”
Information and Communications Technology has enabled the Revenue
Appellate Tribunal to announce its functions in public. Moreover, the Revenue
Appellate Tribunal has proudly uploaded its Facebook page named “Revenue
Appellate Tribunal” and posted its functions and activities there. The Revenue
Appellate Tribunal has continuously made efforts to upload the judgments passed by
the Tribunal on its own website for the sake of parties and the public. Currently, it
has successfully uploaded a page on Myanmar National Portal independently. Any
taxpayer are welcome to visit this page to get information about Revenue Appellate
Tribunal Law, Revenue Appellate Tribunal Rules, notifications issued by the Tribunal
from time to time, directives and the prescribed forms.
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The Revenue Appellate Tribunal and the Revenue Appellate Tribunal Office
has attempted to record cases filed to the Tribunal effectively through case
management system for the purpose of sustainability.
The Revenue Appellate Tribunal has used SMS on the mobile phone to ask
citizens and taxpayers who seek services at the Tribunal via Short Code No “1111”
for feedback as a way to implement Public Feedback Programme - PFP undertaken
by the Anti-Corruption Commission. The Tribunal has sought citizens’ responses
and suggestions to the Tribunal with the aim of fulfilling the requirements.
Inaugurating a new office of the Revenue Appellate Tribunal
The Revenue Appellate Tribunal holds its sitting in Nay Pyi Taw and
previously it was located at Office No. (46), Internal Revenue Department. Then,
with budget allocated by the State, a new building of the Revenue Appellate Tribunal
was built on 6.05 acres of land in north of Thirimantine Road, Ottarathiri Township,
which is adjacent to Office No.(46). As of 29 th October, 2021, the Revenue Appellate
Tribunal and its staff has moved to a new building and started carrying out its
functions. A new office of the Revenue Appellate Tribunal was inaugurated by State
Administration Council member, Union Minister for Ministry of Union Government
Office, Chairman of National Solidarity and Peace Negotiation Committee,
Lieutenant General Yar Pyae, on 23 rd December, 2022.
In harmony with the motto “For Trust, Justice and Fairness, the Revenue
Appellate Tribunal exists,” the Tribunal has made its earnest efforts to prevent
revenue loss and provide the best service to Myanmar citizens and taxpayers. On
the other hand, the Revenue Appellate Tribunal has strived to ensure justice,
equality, the right of defense and the right of appeal for Myanmar citizens and
taxpayers. It is proudly stated that the Revenue Appellate Tribunal and the Revenue
Appellate Tribunal Office is continuously pursuing life-long learning, conducting
knowledge-sharing programs led by scholars and technicians from respective fields
and taking measures to achieve better job performance.
References
- History of Revenue Appellate Tribunal
- The Revenue Appellate Tribunal Law and Rules
- Directives of the Revenue Appellate Tribunal
- U Mya and U Kyaw Aye Civil Procedure Code
- Strategies, tactics and action plans of the Revenue Appellate Tribunal
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