On 26 February 2026, the National Defense and Security Council enacted the Law Amending the Revenue Appellate Tribunal Law (Law No. 9/2026) (“Amendment to the Tribunal Law“), introducing key updates to definitions, procedures, membership eligibility, and reporting obligations under Myanmar’s tax and customs appellate framework.
This amendment modifies the Revenue Appellate Tribunal Law originally issued in 2018, which established the Tribunal as an independent body to hear tax and customs appeals, review final decisions of revenue authorities, and refer questions of law to the Supreme Court of the Union. The revisions aim to strengthen the Tribunal’s role in ensuring fairness, clarity, and consistency in tax and customs dispute resolution.
KEY AMENDMENTS
1. Updated Definitions
The Amendment to the Tribunal Law revises and expands several key statutory definitions:
- Revenue now expressly includes all taxes under the Union Taxation Law, as well as tariffs, customs duties, fees, license fees, permit fees, and fines collected for the Union Fund.
- Appeal now covers final orders or final decisions made under any tax law or customs law by government departments or organizations responsible for tax collection.
- Review is defined as an application seeking reconsideration of an order issued by the Tribunal in appeal or amendment matters.
- Reference refers to a case examined by the Full Bench that must be submitted to the Supreme Court of the Union for a ruling on a question of law.
- A new definition of Ministry confirms the Ministry assigned by the Government to supervise the administrative matters of the Tribunal Office.
2. Eligibility and Composition of Tribunal Members
Members must now hold at least the rank of Director with a minimum of 10 years’ experience in law, taxation, accounting, or auditing, or be designated as professional experts. This broadens the pool of qualified candidates and is expected to enhance the Tribunal’s technical capacity.
3. Reference Procedure to the Supreme Court
The Amendment of the Tribunal Law clarifies the process for referring questions of law to the Supreme Court of the Union. The Full Bench (comprising the Chairperson and all members) determines whether a question of law warrants referral to the Supreme Court. A reference may arise: (a) on the Tribunal’s own initiative during hearing; or (b) upon an application by the applicant or respondent.
If referral is approved, the case is transmitted to the Supreme Court for final determination. If not, the Tribunal either continues hearing the case or issues a rejection order, depending on how the reference was raised.
4. Procedural and terminology Amendments
The Tribunal may now confirm, vary, or set aside final orders or decisions of the relevant department, organization, or the original Tribunal — in appeals, amendments, and reviews. In addition, government representatives holding the rank of Staff Officer or above are now authorized to submit applications, conduct proceedings, and present arguments in connection with Tribunal cases.
Other procedural updates include:
- “Documentary evidence” replaces “documents” (Section 14(a)).
- “Decision-making” (Section 24) and “judgment order” (Section 29) are each replaced with “order.”
- “Ministry of the Office of the Union Government” is replaced with “Ministry” throughout.
- Government representatives at Staff Officer rank or above may appear before the Tribunal, submit applications, carry out proceedings, and present arguments.
5. Tribunal Composition and Record keeping
The amendment introduces several updates to Tribunal composition and procedural requirements. Tribunal panels hearing non‑reference cases must now comprise one presiding member (the Chairperson or another member) and two members. Daily proceedings must be recorded by the Director General or an assigned officer and signed by the Chairperson or the presiding member.
In addition, former Section 22(e) of the Tribunal Law is repealed. New Section 22-A authorizes the Tribunal to refer to and apply the Civil Procedure Code, the Criminal Procedure Code, the Evidence Act, and other applicable laws and directives when hearing, deciding cases, and issuing orders.
6. Issuance of Orders and Reporting Obligations
Orders issued by the Tribunal must be either announced publicly or communicated in writing to the parties and subsequently forwarded for publication in the Gazette. In addition, the Tribunal must also submit an annual report to the Government within 90 days from the end of each financial year in relation to the hearings it has conducted during that period.
DFDL Comments
The Amendment to the Tribunal Law strengthens Myanmar’s tax and customs dispute-resolution framework by clarifying the Tribunal’s jurisdiction, enhancing procedural transparency, and increasing technical rigor in Tribunal composition. Taxpayers should:
- prepare appeals and reviews with well‑compiled documentary evidence;
- ensure that authorized officers are properly designated for representation; and
- maintain strong internal documentation to support factual and legal positions.
With a broadened eligibility pool and more structured panel composition, taxpayers should expect more detailed scrutiny of submissions and ensure that their arguments are well supported and aligned with statutory requirements.
The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.
