1. Section 99 of the Income Tax Act 1967 (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. The right of appeal under section 99 of the ITA shall not apply for the following cases:
   1. deemed assessment under subsection 90(1) of the ITA; OR
   2. deemed assessment for amended Income Tax Return Form under section 91A of the ITA.
      
      
3. However, under subsection 99(4) of the ITA, if the taxpayer disagrees with the treatment stated in Public Ruling or known stand, rules and practices of the DGIR prevailing at the time when the assessment was made, the taxpayer is entitled to make an appeal. Examples of known stand, rules and practices are as follows:
   1. private rulings or advanced rulings;
   2. guidelines of the Inland Revenue Board of Malaysia (IRBM);
   3. decision of cases at the Special Commissioners of Income Tax (SCIT) level and the courts; OR
   4. any other written evidence.
      
      
4. Therefore, section 99 of the ITA shall only apply for:
   1. an appeal against a notice of assessment made for any year of assessment for cases as stated below:
      1. assessment / additional assessment / advance assessment which are made by the DGIR as a result of desk audit or field audit findings;
      2. best judgement assessment under subsection 90(3) of the ITA made without ITRF or late submission of ITRF out of the prescribed time or best judgment assessment under subsection 91(1) of the ITA; or
   2. an appeal under subsection 99(4) of the ITA where a taxpayer disagrees with a Public Ruling or any known stand, rules or practice of the DGIR generally prevailing at the time when the assessment was made.
   3. an appeal against a Notification of Non-Chargeability (NONC) which is made by the DGIR under section 97A of the ITA as a result of audit or investigation findings.
      
      
5. An appeal must be made by submitting a 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.
   
   
6. Effective from the year of assessment 2019, if an estimated assessment is raised under subsection 90(3) of the ITA on a company, limited liability partnership, trust body or co-operative society due to failure to submit an Income Tax Return Form (ITRF), an appeal by way of a Form Q against that assessment must be submitted together with the relevant Income Tax Return Form (ITRF).

For further clarification and information regarding an appeal against an assessment or application for relief, kindly refer to Public Ruling No. 7/2020 (Appeal Against an Assessment and Application for Relief).

1. A person who appeals (appellant) has to submit four (4) copies of a 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. A Form Q and attachments (if any) submitted by the appellant must not be attached with other documents. A completed Form Q with the grounds of appeal must be submitted to the IRBM department/HASiL office handling the appellant's income tax file or which raised the relevant assessment. Form Q can be downloaded and printed from the following link:
   • Form Q for appeal under the Income Tax Act 1967
   • Form Q for appeal under the Real Property Gains Tax Act 1976
   • Form Q for appeal under the Petroleum (Income Tax) 1967
   • Appeal under section 109H of the Income Tax Act 1967 (for withholding tax cases)
     
     
3. A completed Form Q must contain the following information:
   1. date and amount of tax payable (amount of tax payable refers to the notice of assessment in dispute);
   2. detailed grounds of appeal containing other particulars as may be required by that form; AND
   3. a Form Q must be signed by the appellant who is the person assessed and chargeable to tax.
   4. 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.effective from the year of assessment 2019, if an estimated assessment is raised under subsection 90(3) of the ITA on a company, limited liability partnership, trust body or co-operative society due to failure to submit an Income Tax Return Form (ITRF), an appeal by way of a Form Q against that assessment must be submitted together with the relevant Income Tax Return Form (ITRF).
      
      
4. Lodgement of a Form Q via e-mail or electronic medium will NOT BE ACCEPTED.
   
   
5. A Form Q cannot be signed by a tax agent or a lawyer.
   
   
6. An incomplete Form Q shall be returned to the appellant.

For further clarification and information regarding the appeal procedure, kindly refer to Public Ruling No. 7/2020 (Appeal Against an Assessment and Application for Relief).

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 a Form N.
   
   
2. Effective from the year of assessment 2020, an application for extension of time to appeal (Form N) shall be submitted within seven (7) years after the expiration of the period to make an appeal under subsection 99(1) of the ITA.
   
   
3. The appellant must give strong reasons in the application for extension of time. One of the reasons 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.
   
   
4. Form N must be sent to the IRBM department/HASiL Office handling the appellant's income tax file. The appellant must submit two (2) copies of the Form N for each year of assessment whereby one (1) copy is an original Form N while the one (1) other copy may be photocopied. Form N can be downloaded and printed from the following link:
   • Form N for appeal under the Income Tax Act 1967
   • Form N for appeal under Real Property Gains Tax Act 1976
   • Form N for appeal under Petroleum (Income Tax) 1967
   • Form N for appeal under Income Tax Act 1967 (for withholding case)
     
     
5. If the application for extension of time is allowed, the IRBM will issue a Form CP15A informing the appellant the extended date for submission of Form Q, which is thirty (30) days from the date of CP15A.
   
   
6. If the application for extension of time is not allowed, the Form N together with a statement of the reasons for rejection by the DGIR (Form CP15B) will be forwarded to the SCIT. Once the Form N and the statement of the reasons are forwarded to the SCIT, the DGIR will inform the appellant in writing and will also furnish a copy of the statement of the reasons.
   
   
7. Within twenty (21) days of receiving the notification, the appellant may make a written representation or submission to the SCIT regarding his application and the statement of the reasons by the DGIR.
   
   
8. If the SCIT agrees to allow an extension of time, the SCIT will notify the appellant and state the date the Form Q has to be submitted.
   
   
9. If the application is rejected, the appellant will be notified by the SCIT and the appellant has no right to make a further appeal. The decision of the SCIT is final.
   
   
10. Lodgement of a Form N via e-mail or electronic medium will NOT BE ACCEPTED.

For further clarification and information regarding the late appeal procedure, kindly refer to Public Ruling No. 7/2020 - Appeal against an Assessment and Application for Relief.