Tax Appeal
You can appeal if:
a. You are not satisfied with the manner in which your
income has been assessed;
b. Personal relief have not been appropriately given;
c. You have forgotten to claim certain expenses or relief;
and
d. There is an error in the assessment issued by the Income
Tax Office.
How to Appeal
If you receive a notice of assessment and you disagree with
it:
a. You can appeal by writing to the
Income Tax Office which
issued the assessment within 30 days from the date of the
notice. Where your appeal is to be forwarded to the Special
Commissioners of Income Tax, you are required to fill in Q
Form which is available at Income Tax Office.
b. If, for some good reason, you cannot appeal within the 30
day period, you can submit an application for extension of
time to submit the appeal using N Form which is to be
forwarded for decision by the Special Commissioners of
Income Tax.
Documents required:
a. Letter stating the type of mistakes / expenses claimed /
deductions / exemptions, etc;
b. Supporting documents for expenses claimed / deductions /
relief ,etc; and
c. IRBM would ask for other documents that are required if
information received is insufficient to enable amendment of
assessment to be made.
Reminder: You still have to pay your tax liabilities even
though you have made an appeal
Settling An Appeal
An appeal may be settled :
a. By agreement between the taxpayer and the IRBM, or
b. By a decision of the Special Commissioners of Income Tax
/ the High Court / the Court of Appeal
Please note that if you are not satisfied with the decision
of the IRBM regarding your appeal, it will be forwarded to
the Special Commissioners of Income Tax. If you are
dissatisfied with the Special Commissioners decision, you
can appeal further to the High Court and the Court of
Appeal.
Special Commissioners of Income Tax
The Special Commissioners of Income Tax is an independent
tribunal which consist of panel members appointed by the
Yang Di-Pertuan Agong to handle tax appeals.
folder_open Information on Taxes in Malaysia