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RIGHT OF APPEAL AND TIME FOR APPEAL

1.
Section 99 of the ITA provides that a person who is aggrieved by an assessment which has been made on him for any year of assessment by the Director General of Inland Revenue (DGIR) is entitled to appeal against that assessment.
2.
However, this provision shall not apply for the following cases:
 
a)
deemed assessment under subsection 90(1) of the ITA; or
 
b)
deemed assessment for amended Income Tax Return Form (ITRF) under section 91A of the ITA
 
Unless the taxpayer disagrees with the treatment stated in PR or known stand, rules and practices of the DGIR prevailing at the time when the assessment is made. Examples of known stand, rules and practices are as follows:
 
i.
private rulings or advanced rulings;
 
ii.
guidelines by the Inland Revenue Board of Malaysia (IRBM);
 
iii.
cases that have been decided by the SCIT and the court; or
 
iv.
any other written evidence.
3.
Therefore section 99 of the ITA shall only apply for appeal on notice of assessment made for any year of assessment for cases below:
 
a)
Assessmentment/additional assessment /advanced assessment which are made by the DGIR as a result of desk audit or field audit findings; or
 
b)
Best judgement assessment made without ITRF or late submission of ITRF under subsection 90(3) of the ITA
4.
An appeal must be made by submitting Form Q not later than thirty (30) days after the notice of assessment has been served as provided under subsection 99(1) of the ITA.
 
 

APPEAL PROCEDURE (FORM Q)

1.
The person who appeals (appellant) has to submit four (4) copies of Form Q for each year of assessment and must ensure that at least one (1) copy is an original Form Q whereas the other three (3) copies may be photocopied.
2.
Form Q and attachments (if any) submitted by the appellant must not be attached with other documents. A completed Form Q with grounds of appeal must be submitted to IRBM’s branch office handling the appellant’s income tax file. Form Q can be downloaded and printed from the following link:
 
 
 
Form Q for appeal under Income Tax Act 1967
 
Form Q for appeal under Real Property Gains Tax Act 1976
 
Form Q for appeal under Petroleum (Income Tax) 1967
 
Appeal under Section 109H Income Tax Act 1967 (for withholding case)
 
 
3.
A completed Form Q must contain the following informations:
 
a)
Date and amount of tax payable (Amount of tax payable refers to the notice of assessment in dispute);
 
b)
Detailed grounds of appeal containing other particulars as may be required by that form; and
 
c)
Form Q must be signed by the appellant who is the person assessed and chargeable to tax. In the case of companies and limited liability partnerships, Form Q must be signed by a person authorized under sections 75 and 75B of the ITA respectively.
4.
Form Q cannot be signed by a tax agent or a lawyer.
5.
Incomplete Form Q shall be returned to the appellant.
 
 

LATE APPEAL PROCEDURE (FORM N)

1.
If an appeal has not been submitted within the specified period, an application for extension of time for appeal can be made by way of Form N.
2.
The appellant must give a good reason in the application for extension of time. One of the reason which may be considered is circumstances beyond the control of the appellant, for example: the appellant has been hospitalised for a long period of time, absence from the country, victim of natural disaster or other acceptable and valid reasons.
3.
Form N must be sent to IRBM’s branch office handling the appellant’s income tax file. The appellant must submit two (2) copies of Form N for each year of assessment and ensure that at least one (1) copy is an original Form N while the other one (1) copy may be photocopied. Form N can be downloaded and printed from the following link:
 
 
 
Form N for appeal under Income Tax Act 1967
 
Form N for appeal under Real Property Gains Tax Act 1976
 
Form N for appeal under Petroleum (Income Tax) 1967
 
 
4.
If the application for extension of time is allowed, the IRBM will issue Form CP15A-Pin.1/2009 informing the appellant the extended date for submission of Form Q, which is thirty (30) days from the date of CP15A.
5.
If the application for extension of time is not allowed, Form N together with a statement of the reasons for rejection by the DGIR (Form CP15B) will be forwarded to the SCIT. Once Form N and the statement of the reasons are forwarded to the SCIT, the DGIR will inform the appellant in writing and shall furnish together a copy of the statement of the reasons.
6.
Within twenty (21) days of receiving the notification, the appellant may make a written representation to the SCIT in respect of his application and the statement by the DGIR.
7.
If the SCIT agrees to allow an extension of time, the SCIT will notify the appellant and state the date Form Q has to be submitted.
8.
If the application is rejected, the appellant will be notified by the SCIT and the appellant has no right to further appeal. The decision of the SCIT is final.
 
 

REVIEW OF ASSESSMENT THROUGH APPLICATION FOR RELIEF IN RESPECT OF ERROR OR MISTAKE UNDER SECTION 131 OF THE ITA

1.
Apart from an appeal under section 99 of the ITA, a taxpayer may make an application for relief under section 131 of the ITA in respect of error or mistake in the ITRF made by him. The determination whether a taxpayer has made an error or mistake is a question of fact and law.
2.
The onus of proving that there is an error or mistake shall be on the taxpayer. The DGIR will review the assessment only if he is satisfied that the taxpayer has made an error or mistake in the ITRF or statement made by him for the purposes of the ITA which is furnished to the DGIR.
3.
The conditions under subsections 131(1) and (4) of the ITA are:
 
a)

Application for relief under Section 131 of the ITA will not be considered if the ITRF is made in accordance with the known stand, rules and practices of the DGIR prevailing at the time when the assessment is made.

 
b)

The taxpayer must pay all taxes that have been made for the relevant year of assessment.

 
c)

The taxpayer must make a written application by way of a letter or Form CP15C to the DGIR within five (5) years after the end of the year of assessment in which the assessment is deemed.

 
 

APPLICATION FOR RELIEF PROCEDURE

1.
An application for relief can be made either by a letter or Form CP15C by stating the reasons in detail relating the application. CP15C can be downloaded and printed fro the following link:
 
CP15C
2.
In the event the letter or Form CP15C is not filled with the correct details, the application shall be returned to the taxpayer to enable the taxpayer to submit a new application.
3.
If the application for relief is approved by the DGIR, the assessment will be amended and a reduced assessment will be issued.
4.
If the application for relief is rejected by the DGIR, a rejection letter together with the grounds of rejection will be issued to the taxpayer.
5.
If the taxpayer disagree with the decision, he may request via a letter to the DGIR to send the application for relief (which was submitted earlier to the SCIT) within six (6) months from the date of the rejection. The DGIR shall forward the application to the SCIT within three (3) months from the date of receipt of the request.
6.
In cases where a deemed assessment on ITRF or amended ITRF is made in accordance with the known stand, rules and practices of the DGIR prevailing at the time, the taxpayer's application for relief under sections 97A and 131 of the ITA will not be considered even though the taxpayer can prove that there is an error or mistake unless the error is arithmetical or computational.
 
 

DISPUTE RESOLUTION PROCEEDINGS (DRP)

1.
DRP session may be conduct upon request by the taxpayer or initiate by the Dispute Resolution Department or State Director Office on case to case basis. This session is effective as a medium to review and to reach a settlement before forwarding Form Q to SCIT.
2.
DRP can reduce cost and time spent by the taxpayer and IRB. It is and effective engagement platform between IRB and taxpayer.
3.
If the taxpayer wish to request for a DRP session, taxpayer must first identify which level that handle their respective Form Q, whether it is reviewed by the Dispute Resolution Department or State Director Office.  The request can then be sent to Dispute Resolution Department or the respective State Director Office which review the said appeal.
 

Dispute Resolution Department

Review Form Q received from:

1.
Large Taxpayer Branch,
2.
Multinational Tax Branch,
3.
Special Industry Branch,
4.
Investigation Branches,
5.
Special Task Department,
6.
Investigation Department, and
7.
Special Operation Department.
       
  State Director Office (SDO) Branch:
  SDO WP Kuala Lumpur
1.
2.
3.
Duta Branch
Non Resident Branch
Kuala Lumpur Bandar Branch
  SDO WP Putrajaya
1.
2.
3.
Cheras Branch
Wangsa Maju Branch
Bangi Branch
  SDO Selangor
1.
2.
3.
Shah Alam Branch
Klang Branch
Petaling Jaya Branch
  SDO Johor
1.
2.
3.
Johor Bahru Branch
Kluang Branch
Muar Branch
  SDO Pahang
1.
2.
3.
Kuantan Branch
Raub Branch
Temerloh Branch
  SDO Perak
1.
2.
3.
Ipoh Branch
Teluk INtan Branch
Taiping Branch
  SDO Pulau Pinang
1.
2.
Pulau Pinang Branch
Bukit Mertajam Branch
  SDO Kedah / Perlis
1.
2.
3.
Kangar Branch
Alor Setar Branch
Sungai Petani Branch
  SDO Terengganu / Kelantan
1.
2.
Kuala Terengganu Branch
Kota Bharu Branch
  SDO Negeri Sembilan / Melaka
1.
2.
Seremban Branch
Melaka Branch
  SDO Sarawak
1.
2.
3.
4.
Kuching Branch
Miri Branch
Bintulu Branch
Sibu Branch
  SDO Sabah
1.
2.
3.
4.
5.
Kota Kinabalu Branch
Keningau Branch
Tawau Branch
Sandakan Branch
Labuan Branch
       
  For further clarification and information with regard to appeal against an assessment, kindly refer to Public Ruling No.12/2017.
   

 

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Updated : : 2018-09-18 10:53:59

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