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Refund And Drawback Claims Under The Customs Legislations

Date: 24 November 2020 (Friday)
Time: 9.00am to 5.00pm
Venue: The Pearl Hotel, Kuala Lumpur
[The training will be conducted as per HRDF’s Guidelines for Conducting Face-to-Face Training during the COVID-19 Pandemic]

OBJECTIVE

Businesses be it manufacturing, trading or service providers are entitled to claim back any tax, duty, fees, surcharge or any other moneys which has been overpaid or erroneously paid to the Customs Department. Such businesses are also entitled to claim back any duty / tax paid on goods which are subsequently re-exported by way of drawback.

This seminar will introduce the participants to the various kind of refund and drawback facilities / claims made available by the Customs Department to traders, importers, exporters, manufacturers and service providers under the Customs Act 1967, Sales Tax Act 2018 and Service Tax Act 2018.

The seminar will highlight the different categories of businesses who are entitled to such claims, the related procedures and documentation to make a successful claim and importantly the latest amendments to the relevant Acts which makes it an offence to raise wrongful claims.

HOW WILL YOU BENEFITS

Participants will be able to understand and enlighten themselves on the following aspects:-

  • Understand the differences between Refund and Drawback claims
  • The category / type of businesses who are entitled to refund and drawback claims
  • The conditions and documentations to be complied in making the claims
  • Factors to be considered for a successful refund and drawback claim
  • Problems normally associated with refund and drawback claims
  • Procedures to appeal on unsuccessful claims
  • Latest amendments to Refund and Drawback claims
  • WHO SHOULD ATTEND?

    This course is suitable for all importers, exporters, manufacturers, trading houses, forwarding agents, shipping agents and tax professionals.

    COURSE OUTLINE

    Module Title
    Module 1 Legislations related to Refund Claims

  • Section 16 Customs Act 1967
  • Section 39 Sales Tax Act 2018
  • Section 38 Service Tax Act 2018
  • Module 2 Refund Claims under Customs Act 1967

  • Common reasons for overpayment
  • Refund claim under Section 16 Customs Act
  • Conditions to be fulfilled for refund claim
  • Documentations and Procedures
  • Offsetting against unpaid taxes
  • Module 3 Refund Claims under Sales Tax Act 2018

  • Refund claim under Section 39 Sales Tax Act
  • Reasons for overpayment
  • Conditions to be fulfilled
  • Offsetting against unpaid taxes
  • Bad Debt Refund
  • Remission of tax by Minister of Finance
  • Module 4 Refund Claims under Service Tax Act 2018

  • Refund under Section 38 Service Tax Act 2018
  • Manner of claiming refund
  • Manner of claiming refund in relation to Bad Debts
  • Offsetting against unpaid taxes
  • Module 5 Drawback Claim under Customs Act 1967

  • Introduction
  • Types of drawback
    • o Section 93 claims by trading companies
      o Section 99 claims by manufacturing companies
  • Definition of “re-export” – Section 97A Customs Act 1967
  • Requirements & conditions for drawback claims under Section 93, 95 and 99 Customs Act 1967
  • Requirement of adequate notice to Customs
  • Category of businesses entitled to draw back claims
  • Application for the drawback facilities under Customs Act 1967
  • Documentation and Procedures
  • Payment of the claim: Advance Payment System
  • Problems encountered in drawback claims
  • Module 6 Drawback Claim under Sales Tax Act 2018

  • Drawback claim under Section 40 Sales Tax Act
  • Drawback of Sales Tax Manufacturers and Non- Manufacturers
  • Conditions for Sales Tax Drawback Claims
  • Set off against other taxes due and payable under Section 27A
  • Module 7 Review & Appeal Procedures

  • Section 96 Sales Tax Act 2081
  • Section 81 Service Tax Act 2018
  • Section 143 Customs Act 1967
  • Module 8 Offence & Penalties for Wrongful Claims

  • Section 135A and 135B Customs Act
  • Section 88 Sales Tax Act 2018
  • Section 73 Service Tax Act 2018
  • TRAINER’S PROFILE

    P. Nadaraja was formerly with the Royal Malaysia Customs (1981-1997) as a Senior Officer of Customs having served in various units and his key areas of focus includes customs administration, import and export procedures, classification, valuation, licensing and compliance matters. He posses an indepth knowledge of various customs legislations including Customs Act, Sales Tax Act, Service Tax Act, Excise Act and other subsidiary legislations. He has vast experience in Customs matters and has been a guest lecturer at the Royal Malaysia Customs Academy in Malacca on various occasions to deliver lectures on various aspects of Customs laws and procedures.

    In 1997 he left the Customs Department on optional retirement for private practice as an Advocate and Solicitor.

    He is now involved in legal practice and at the same a time is actively involved in conducting seminars and workshops on customs matters. He has also conducted in house training for various companies including statutory bodies and has advised and consulted upon by companies on issues such as customs and sales tax valuation, classification, service tax matters, drawback, refunds, exemptions and others. He was officially appointed by the Customs Department to conduct Basic Customs Course for forwarding agents during the year 2005 – 2007.

    He is also an Associate of the Malaysia Institute of Chartered Secretaries and Administrators and an Associate Member of Chartered Tax Institute of Malaysia (ACTIM) and is currently involved in customs litigation and rendering of consultancy services on Customs matters.

    COURSE FEES

    Early bird fee: RM848 per person - Register by 17 November 2020

    Normal fee: RM1, 166 per person
    – SBL claimable (Inclusive of lunch, tea breaks, notes, certificate of attendance and 6% SST)

    *Group discount of 10% available (for 3 or more participants from the same company)

    ORGANISER

    Malaysian Export Academy
    No. 86, Jalan BP 7/8,
    Bandar Bukit Puchong,
    47120 Puchong, Selangor.

    Tel : 03 8066 3107
    Fax: 03 8066 6152

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