Interpretation
In this Part, unless the context otherwise requires— “Chairman” means the Chairman of the Tribunal appointed under paragraph 128(1)(a); “Deputy Chairman” means any Deputy Chairman of the Tribunal appointed under paragraph 128(1)(a); “Secretary” means the Secretary of the Tribunal appointed under subsection 133(1); “Tribunal” means the Goods and Services Tax Appeal Tribunal established under section 125.
Application for review
(1) Any person may apply to the Director General within thirty days from the date the person has been notified of any decision made by an officer of goods and services tax for the review of the decision and provided no appeal has been made on the same matter to the Tribunal or court. (2) Where an application has been made under subsection (1), the Director General shall make a decision and notify the person within sixty days from the date the application is received or within the time practicable. (3) An application under subsection (1) shall be made in the prescribed manner and prescribed form.
Establishment of Tribunal
A tribunal to be known as the “Goods and Services Tax Appeal Tribunal” is established.
Right of appeal
(1) Subject to section 127, any person aggrieved by the decision of the Director General may appeal against the decision. (2) The appeal shall be made to the Tribunal within thirty days from the date the disputed decision was made known to the aggrieved person or within any such extension of time that may be granted by the Tribunal in the prescribed manner together with the prescribed fee.
Jurisdiction of Tribunal
(1) The Tribunal shall have jurisdiction to determine appeals relating to goods and services tax except on matters specified in the Fourth Schedule. (2) The Minister may, by order published in the Gazette, amend the Fourth Schedule. (3) Any order made under subsection (2) shall be laid before the Dewan Rakyat.
Membership of Tribunal
(1) The Tribunal shall consist of the following members who shall be appointed by the Minister: (a) a Chairman of the Tribunal and such number of Deputy Chairmen from amongst members of the Judicial and Legal Service; and (b) not less than five other members as the Minister deems fit, from among persons who, in the opinion of the Minister have wide knowledge or extensive experience in any field of activities relating to goods and services tax, customs or taxation. (2) The Chairman, Deputy Chairmen and other members of the Tribunal shall hold office for a term not exceeding three years, after which they shall be eligible to be reappointed upon the expiry of their term of office but shall not be appointed for more than three consecutive terms. (3) The Minister shall determine the remuneration and other terms and conditions of the appointment of the Chairman, Deputy Chairmen and other members of the Tribunal.
Temporary exercise of functions of Chairman
Where the Chairman is for any reason unable to perform his functions or during any period of vacancy in the office of the Chairman, a Deputy Chairman shall perform the functions of the Chairman.
Revocation of appointment
The Minister may revoke the appointment of a member of the Tribunal appointed under paragraph 128(1)(b) if— (a) his conduct, whether in connection with his duties as a member of the Tribunal or otherwise, has been such as to bring discredit to the Tribunal; (b) he has become incapable of properly carrying out his duties as a member of the Tribunal; (c) there has been proved against him, or he has been convicted on, a charge or charges in respect of— (i) an offence involving fraud, dishonesty or moral turpitude; (ii) an offence under any law relating to corruption; (iii) an offence under this Act, the Customs Act 1967 or the Excise Act 1976; or (iv) any other offence punishable with imprisonment for more than two years; (d) he is adjudicated a bankrupt; (e) he has been found or declared to be of unsound mind or has otherwise become incapable of managing his affairs; or (f) he absents himself from three consecutive sittings of the Tribunal without leave of the Chairman.
Resignation
A member of the Tribunal appointed under paragraph 128(1)(b) may at any time resign his office by giving three months’ notice in writing to the Minister.
Vacation of office and acting appointments
(1) The office of any member of the Tribunal shall be vacated upon— (a) his death; (b) his resignation from office by giving notice in writing; or (c) expiry of his term of appointment. (2) The Minister shall appoint any person in accordance with section 128 to replace the Chairman, any Deputy Chairman or any other member during the vacancy in the office of the Chairman, the Deputy Chairman or the other member. (3) The exercise of the powers or the performance of the functions of the Tribunal is not affected only because of there being a vacancy in the membership of the Tribunal.
Secretary to the Tribunal and other officers
(1) There shall be appointed a Secretary and an Assistant Secretary to the Tribunal and such number of officers as may be necessary for carrying out the functions of the Tribunal. (2) The Chairman shall have general control of the Secretary, Assistant Secretary and officers of the Tribunal. (3) For the purposes of this Act, the Secretary and Assistant Secretary to the Tribunal shall be deemed to be officers of the Tribunal.
Public servants
All members, officers, Secretary and Assistant Secretary of the Tribunal while discharging their duties shall be deemed to be public servants within the meaning of the Penal Code.
Hearing of appeals
(1) The sitting of every appeal shall consist of a panel of three members. (2) In every appeal the Tribunal shall be presided by the Chairman or the Deputy Chairman. (3) The decision of the panel shall be decided in accordance with the opinion of the majority of the members composing the panel. (4) Where a member of the panel other than the Chairman or the Deputy Chairman under subsection (1) dies or becomes incapable of exercising his functions as a member, the proceedings shall continue before, and decision shall be given by, the remaining members of the panel, not being less than two, and the panel shall, for the purposes of the proceedings, be deemed to be duly constituted notwithstanding the death or incapability of the member as aforesaid. (5) In the case under subsection (4), the decision shall be determined in accordance with the opinion of the majority of the remaining members of the panel, and if there is no majority, the Chairman or the Deputy Chairman presiding the proceedings shall have a second or casting vote. (6) If the Chairman or the Deputy Chairman presiding over any proceedings in respect of an appeal dies or become incapacitated, or is for any other reason unable to complete or dispose of the proceedings, the appeal shall be heard afresh, unless the parties agree that the appeal be continued by another Deputy Chairman. (7) Where the term of appointment of any member of the panel expires during the pendency of any proceedings in respect of an appeal, the term of his appointment shall be deemed to be extended until the final disposal of the appeal. (8) The Tribunal may sit in one or more sittings on such day and at such time and place as the Chairman may determine.
Hearing by a single member
Notwithstanding section 135, if the Chairman deems it fit in the interest of achieving the expeditious and efficient conduct of the appeal, the proceedings of the appeal shall be presided over by any of the following persons sitting alone: (a) the Chairman; (b) any of the Deputy Chairmen; or (c) any other member of the Tribunal as the Chairman may determine.
Disclosure of interest
(1) A member of the Tribunal having, directly or indirectly, by himself or his family member, any interest in an appeal brought before him as a member, the member shall immediately disclose the fact and the nature of his interest to the Chairman. (2) Upon receipt of the disclosure of interest under subsection (1), the Chairman shall appoint another member to hear and dispose of the appeal.
Exclusion of jurisdiction of court
(1) Where an appeal is lodged with the Tribunal and the appeal is within the jurisdiction of the Tribunal, the issues in dispute in that appeal, whether as shown in the initial appeal or as emerging in the course of the hearing, shall not be the subject of proceedings between the same parties in any court unless— (a) the proceedings before the court were commenced before the appeal was lodged with the Tribunal; or (b) the appeal before the Tribunal is withdrawn, abandoned or struck out. (2) Where paragraph (1)(a) applies, the issues in dispute in the appeal to which those proceedings relate, whether as shown in the initial appeal or emerging in the course of the hearing, shall not be the subject of proceedings between the same parties before the Tribunal unless the proceedings before the court is withdrawn, abandoned or struck out.
Notice of appeal and hearing
Upon an appeal being lodged under section 126, the Secretary shall give notice of the details of the day, time and place of hearing in the prescribed form to the Director General and the appellant.
Negotiation for settlement
(1) The Tribunal shall, with regard to every appeal within its jurisdiction, assess whether, in all the circumstances, it is appropriate for the Tribunal to assist the parties to the proceedings to negotiate an agreed settlement in relation to the appeal. (2) Without limiting the generality of subsection (1), in making an assessment the Tribunal shall have regard to any factor that in the opinion of the Tribunal, is likely to impair the ability of either or both of the parties to negotiate an agreed settlement. (3) Where the parties reach an agreed settlement, the Tribunal shall approve and record the settlement and the settlement shall take effect as if it were a decision of the Tribunal. (4) Where— (a) it appears to the Tribunal that it would not be appropriate for it to assist the parties to negotiate an agreed settlement in relation to the appeal; or (b) the parties are unable to reach an agreed settlement in relation to the appeal, the Tribunal shall proceed to determine the appeal.
Representation at hearing
Subject to section 170, for the purposes of an appeal— (a) any party to the appeal may conduct his case himself or may be represented by any person whom he may appoint for that purpose; and (b) the Director General may be represented at any hearing by an authorized officer appointed by him.
Evidence
(1) Any proceedings before the Tribunal shall be conducted without regard to formality and technicality and the Tribunal may— (a) procure and receive evidence on oath or affirmation, whether written or oral, and examine any person as a witness, as the Tribunal thinks necessary to procure, receive or examine; (b) require the production before it of books, papers, documents, records and things; (c) administer the oath, affirmation or statutory declaration, as the case may require; (d) seek and receive such other evidence and make such other inquiries as it thinks fit; (e) summon the parties to the proceedings or any other person to attend before it to give evidence or to produce any document, record or other thing in his possession or otherwise to assist the Tribunal in its deliberations; (f) receive expert evidence; and (g) generally direct and do all such things as may be necessary or expedient for the expeditious determination of the claims. (2) A summons issued under this section shall be served and enforced as if it were a summons issued by a Sessions Court.
Tribunal may request for information
(1) The Tribunal may request for any information as it may deem necessary for the purposes of exercising any of its powers and functions under this Act. (2) Any person who refuses to comply with the request by the Tribunal commits an offence.
Decision
(1) The Tribunal shall make its decision without delay and where practicable, within sixty days from the first day the hearing before the Tribunal commences. (2) The Tribunal shall have the power— (a) to affirm the decision of the Director General; (b) to vary the decision of the Director General; or (c) to set aside the decision of the Director General and substitute for it a new decision. (3) The Tribunal shall give its reason for its decision in any appeal heard before it.
Decision and settlement to be recorded in writing
The Tribunal shall make or cause to be made a written record of the terms of— (a) every agreed settlement reached by the parties under section 140; and (b) every decision made by it under section 144.
Decision of the Tribunal to be binding
(1) A decision of the Tribunal shall be— (a) binding on all parties to the proceedings; and (b) deemed to be an order of a Sessions Court and be enforced accordingly by the parties to the proceedings. (2) For the purposes of paragraph (1)(b), the Secretary shall send a copy of the decision made by the Tribunal to the Sessions Court having jurisdiction in the place to which the decision relates or in the place where the decision was made and the Court shall cause the copy to be recorded.
Disposal of appeal
The Tribunal shall dispose an appeal by way of— (a) agreed settlement reached by the parties and the settlement shall be recorded as if it has been pronounced by the Tribunal; (b) withdrawal by the appellant; or (c) orders by the Tribunal, in the prescribed form.
Appeal to the High Court
Any party aggrieved by the decision of the Tribunal shall have right of appeal from the decision of Tribunal to the High Court on a question of law or of mixed fact and law.
Tribunal to adopt procedure
The Tribunal shall adopt such procedures as it thinks fit and proper.
Want of form
No proceedings, award or other document of the Tribunal shall be set aside or quashed for want of form.
Provisions relating to costs and expenses
The Tribunal shall only make an award as to costs and expenses and shall have full power to determine by whom and to what extent the costs and expenses are to be paid— (a) against the appellant, if it is satisfied that he had conducted his case in a frivolous or vexatious manner; and (b) against any party to the appeal, if it is satisfied that in all circumstances of the case it would be unjust and inequitable not to do so.
Disposal of documents, etc.
(1) The Tribunal may, at the conclusion of the proceedings before it, order that any goods, document, record, material, thing or other property produced during the proceedings be delivered to the rightful owner or be disposed of in the manner as it thinks fit. (2) Where no person has taken delivery of the goods, document, record, material, thing or other property referred to in subsection (1) after a period of six months, the ownership in the goods, document, record, material, thing or other property shall be deemed to have passed to and become vested in the Government.
Act or omission done in good faith
No action or suit shall be instituted or maintained in any court against— (a) a member of the Tribunal; or (b) any person authorized to act for or on behalf of the Tribunal, for any act or omission done in good faith in the performance of its or his functions and the exercise of its or his powers under this Act.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).