New Excise Amendment Bill read in Parliament today


DEPUTY Minister of Finance II Yamani Hafez Musa today tabled the Excise (Amendment) Bill 2022 in the Dewan Rakyat for second reading debate.

The Bill seeks to amend the Excise Act 1976 (Act 176) to allow the finance minister to give directions to the customs DG to determine the form and manner of applications for certain matters, including refunds and reclaims, which have previously required the use of prescribed forms.

Yamani Hafez said with the amendment of the prescribed form and manner, the various types of excise forms that are currently used by taxpayers would no longer be required to be prescribed under regulations but could instead be published in the form of general rulings published through the Official Portal of the Customs Department.

“Overall, this amendment to Act 176 is positive in nature, which will benefit taxpayers in fulfilling their obligations under Act 176 and its subsidiary legislation.

“Indirectly, it will make it easier for the industry to make centralised references, and if there are any changes, updating the form is also easier and faster to implement,” he added.

A total of 11 clauses were introduced in the bill, which sought to amend sections 91DC, 91K, 19(1)(b), 19A(1)(e), 47(2) and 67(3A)(b) to replace the words “in the prescribed form” with the words “in the form and manner as determined by the director general”.

The proposed amendments to section 19(1)(d) of Act 176 would allow the customs DG to determine the form and manner of making a declaration for the purpose of reexporting goods imported into Malaysia.

Meanwhile, subsection 19(1)(f) would allow him or her to determine the form and manner of the return claim for excise duty paid for the purpose of reexporting goods out of the country.

The finance minister is empowered to extend any period before the expiry of the period prescribed under Act 176 or its subsidiary legislation, if the period cannot be met by any person due to the occurrence of a public emergency such as a natural disaster or a public health crisis such as the Covid-19 pandemic.

Section 44AB empowers the minister to add, change or cancel the terms and conditions imposed under the act or its subsidiary legislation, provided that an information notice has been given in advance to the person bound by the terms and conditions.

On the other hand, the proposed amendments to section 19B of Act 176 would allow the customs DG to determine the form and manner of the return claim for excise duty that has been paid for the purpose of reexporting goods abroad that have not been brought into the country.

The amendment to section 23(1) of Act 176 provides that the customs DG shall determine the form and manner of permit approval by the authorised officer for the purpose of transferring dutiable goods from an excise-controlled place such as a distillery, brewery, excise factory or licenced warehouse.

Lastly, the proposed amendments to section 95 of Act 176 would empower the customs DG to determine the form and manner of pledge that can be made for the purpose of transporting goods out of the duty-free island to the main customs area.


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