As the first anniversary of this change is coming up, it is timely to revisit this legislative change.
Previously, advocates and solicitors were not permitted to represent taxpayers at any hearing before the Customs Appeal Tribunal (“CAT”) for matters relating to customs duties, excise duties, sales tax and service tax, whereas no such restriction applied to Customs.
However, following legislative amendments introduced by the Customs (Amendment) Act 2018, the above restriction was removed with effect from 1 September 2018 and, since then, taxpayers can be represented by advocates and solicitors or any other duly authorised person at hearings before CAT.
The removal of this restriction had put taxpayers on the same footing as Customs, whereby both parties can have the benefit of representation by any authorised person.
For further information regarding tax and revenue law matters, please contact our Tax and Revenue Practice Group.
This Alert is issued for the information of the clients of the Firm and covers legal issues in a general way. The contents are not intended to constitute any advice on any specific matter and should not be relied upon as a substitute for detailed legal advice on specific matters or transactions.