Myanmar

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Government of the Union of Myanmar Ministry of Finance and Revenue Revenue Appellate Tribunal

Location and Summary of Historical Background of Revenue Appellate Tribunal

1.It is situated at No.53 of the corner of strand Road and Bo sun pat street, six storey building ( Ground Floor ), Pabedan Township, Yangon.

2.Income - Tax Appellate Tribunal has been formed under section 5 A of the Burma Income Tax Act since 1954, and hearings on income-tax appeal cases be made and consequently judgments passed.

3.Under Notification No. 129 dated 23-10-72 of the Ministry of Finance and Revenue, the Revenue Appellate Tribunal comprising four persons including its chairman has been formed in 1972 and cases on appeal, revision, review and reference to the Supreme Court relating to customs duty, excise duty, commercial tax, stamp duty, etc. other than Income-Tax appeal cases have been heard and consequently judgments passed. Subject to the said Notification, change of name to Revenue Appellate Tribunal from Income-Tax Appellate Tribunal was made.

4.Under sub-section(d) of section 10 of the Profit Tax Law of 1976, through Notification No.12 dated 11-12-1976 of the Council of Ministers, the Revenue Appellate Tribunal was formed and duties and functions were performed comprising the following persons :

5.After assuming responsibilities of the State by the Tatmadaw ( Defence Services) , through Notification No. 6/89 dated 28-7-89 of the Government of the Union of Mynmar, in 1989 the Revenue Appellate Tribunal was reconstituted as follows -

Duties and Functions of the Revenue Appellate Tribunal

6.To pass judgment on cases of appeal, revision and review submitted under the laws related to revenues,taxes and duties.
7.To give decision, after hearing and scrutinizing whether or not there is issue of law on reference cases, and whether or not the case should be submitted to the Supreme Court.
8.In hearing and passing judgments on cases related to revenues taxes and duties submitted to the Tribunal , judgments and decisions are to be made in accordance with the laws, rules, regulations, etc. relating thereto.
9.Judgments and decisions are to be made after careful scrutiny on cases that are heard on issues whether or not they are in conformity with law, whether or not they are correct factually and whether or not they are fair and correspond to norms.
10. In cases heard and passed judgments by the Revenue Appellate Tribunal, on matters relating to question of facts, the decision of the Revenue Appellate Tribunal is final.

Titbits of Revenue Appeal

11.A person dissatisfied with levying of tax, fining and confiscating of property and vehicles can file appeal under section 188 of the Sea Customs Act, section 21(a) (2) of the Profit Tax Law and section 33(a) of the Icome Tax Law, and section 19(a) (2) of the commercial tax law.

Appeal Cases related to Internal Revenue Department
Appeal Against Income Tax

12.If the appellant tax -payer or Head of Township Revenue Department is dissatisfied with the order passed by the Head of State / Divisional Revenue Department,and if the tax exceeds kyats 10000/-, appeal may be filed to the Revenue Appellate Tribunal within 60 days from the date of the receipt of the said order under section 33 (a) of the Income Tax Law. In filing appeal as such, the application shall be submitted using the form prescribed by the Revenue Appellate Tribunal, and if the appeal is filed by the tax-payer,the evidence proving kyats 100/- have been subscribe has to be attached. It is prescribed in secton 33(b) of the said law that in filing appeal, even though filing has not been made during limitation of period, the appeal may be accepted if there is sufficient ground.

13.If an issue arises to be settled in respect of law of the order of the Revenue Appellate Tribunal, the tax-payer or the Head of the State / Divisional Revenue Department may suggest to the Revenue Appellate Tribunal to refer to the Supreme Court for decision within 60 days from the date of the receipt of the said order.

Appeal Against Profit Tax

14.Under section 21(a)(2) of the Profit Tax Law, the tax-payer may, if the tax exceeds kyats 10000 under the decision of the Head of the State / Divisional Revenue Department, file appeal to the Revenue Appellate Tribunal within one month from the date of receipt of the said order in accordance with the regulations. The Tribunal may, if there is sufficient ground and even though the limitation exceeds, accept the filing of application. In the Profit Tax Law, there is no provision for application of reference as prescribed in the Income Tax Law. However, under section 21(a)(3) of the Profit Tax Law, with respect to issue of law, application may be filed to the Supreme Court.

Appeal Against Commercial Tax

15.Under section 19 (a) (2) of the Commercial Tax Law , the tax-payer may, if the tax exceeds kyats 10000/- by the decision of the Head of the State / Divisional Head of Revenue Department,file appeal to the Revenue Appeallate Tribunal within one month from the date of receipt of the said order in accordance with the regulations. TheTribunal may, if there is sufficient ground and even though the limitation exceeds, accept the filing of application. In the appeal against the commercial tax, there shall be no application for reference. Under section 19(a)(3) of the said law, the issue of law arising from the decision of the Revenue Appellate Tribunal, appeal may be filed to the Superme Court.