- Kindly submit a total of four (4) copies of Form Q of at least one (1) original copy of Form Q on each year of assessment.
- The application of Form Q and attachments (if applicable) shall not be compiled with other documentation and must be submitted to the respective HASiL office that handle his tax file. Kindly click the link below for to download Form Q.
- A completed Form Q must contain the following :
a. The date and amount of tax payable under the disputed notice of assessment;
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.
Form Q cannot be signed by a tax agent or a lawyer
- An incomplete Form Q shall be returned to the appellant
- If an appeal has not been submitted within the stipulated period, taxpayer may apply for an extension of time for such appeal using Form N
An appellant must provide strong reasons under uncontrollable circumstances such as:
- Hospitalised for a long period of time
- Living abroad (Absence from Malaysia)
- A victim of natural disaster
- Other valid reasons
- Form N must be submitted to HASiL office that’s handling appellant tax file along with two (2) copies of Form N for each year of assessment whereby one (1) original copy and another is photocopied. Form N can be downloaded and accessed 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
- If the extension of time application is approved, IRBM will issue Form CP15A and the validity to submit Form Q is within thirty (30) days from the date of CP15A.
- However, is the extension of time is not allowed, a statement of disapprovement (CP15B) and form N will be forwarded to SCIT. The appellant will be informed in writing along with a copy of the statement of reasons for rejection
- Within twenty-one (21) days of receiving notification, appellant may furnish a written representation to the SCIT in respect of his application and the statement of reasons by IRBM
- If the SCIT allows for an extension of time, a new date of Form Q submission will be notified to the appellant.
- The appellant will also be notified by SCIT if the application is rejected and has no further right to appeal, as the decision of SCIT is final