1. A DRP session may be conducted upon a request by a taxpayer or according to the requirements of the Dispute Resolution Department, IRBM. This session is effective as a medium to review and to reach a settlement before forwarding a Form Q to the SCIT.
2. A DRP can reduce the cost and time of a taxpayer and the IRBM and it is an effective platform to create a taxpayer and IRBM engagement.
3. Should a taxpayer wish to have a DRP session for a submitted form Q, the request can be made in writing via letter or e-mail to the Dispute Resolution Department.

For further clarification and information regarding DRP, please refer to the Guidelines on Dispute Resolution Proceeding.

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