The Royal Malaysian Customs Department (RMCD) guidance on applications for review of formal written decisions of the Director General (DG) of the RMCD is provided in Public Ruling No. 1/2020, an amended version of which was issued as at 19 August 2021. This article provides an overview of the amendments and highlights some key points that should be considered by taxpayers that wish to challenge a formal written decision of the DG.
Source Deloitte
