PETRONAS’ judicial review to quash the notices of assessment by the Sarawak government over the state’s sales tax on petroleum products will be heard from February 3 to 5 at the Kuching High Court.

The court set the dates today.

The national oil company is seeking a declaration that the state government, through its Comptroller of State Sales Tax, had acted against the federal constitution by issuing notices or invoices for sales tax to be imposed on petroleum products.

The issuance of such notices comes under the local Sarawak ordinances and regulations.

Petronas is also seeking a certiorari order to quash the notices of assessment dated August 28, 2019, October 7, 2019 and November 13, 2019 issued by the Sarawak Comptroller of State Sales Tax.

A certiorari order, is an order sent from a higher court to a lower one that orders the lower court to turn over transcripts and documents related to a specific case for review.

The notices are demanding RM1.3 billion in unpaid SST and penalties from Petronas.

On December 10, the Kuching High Court granted leave to the national oil company apply for a judicial review to declare certain sections of the Sarawak State Sales Tax Ordinance as unconstitutional.

The Comptroller of State Sales Tax and the Sarawak government then appealed to have Petronas’ judicial review dismissed, but the Court of Appeal in Putrajaya dismissed their appeal on January 7. – January 14, 2020.