1.

Introduction

 Procedures with regard to the appeal and application for relief in the line with the provision
in the Income Tax Act 1967 commencing 24 january 2014.
 Form Q and Form N appeal procedures
 application for relief in respect error and mistakes
 Reason: Taxpayer allows to file an income tax appeal if they are not satisfied with
 the income tax assessment,
 personal reliefs have not been appropriately given,
 Forgotten to claim certain expenses or reliefs
 Error made during assessment issued by the Inland Revenue Board Malaysia
office.
 Right to appeal (section 99 of Income Tax Act)
If tax payer receive a notice of assessment and disagree because of that reason, they
allow to make an appeal. Taxpayer may also exercise the right of appeal in relation to
advance assessment, additional assessment and amount refunded
2. How to file an appeal

I. The appeal must be made within 30 days from the date of notice.
II. The tax payer have to write to the appeal to the Inland Revenue Board Malaysia
branch which issued the assessment
III. Required to fill in the form Q .Stated about
1. Grounds of appeal
State the reason why tax payer disagree with the notice of assessment which
was issued
In order to make a proper income tax appeal, the taxpayer must to specify
clearly whether the mistakes is either in expenses
2. Issues to be trial
3. Date and amount of tax payable
4. Relevant documentation or evidence related to issues
-
- Expenses claimed etc. the document required must be sufficient.
5. Signed by the director of company or taxpayer
Form Q cannot be signed by a tax agent and a lawyer. Form Q that is incomplete
and not signed shall be returned to the taxpayerIn 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 respectiveTaxpayer must has to submit four copies
of form Q for each year of assessment and must ensure that at least one copy is
an original.
Form Q can be get at branch of Inland Revenue Board or download from the
website at http://www.hasil.gov.my.
Please be reminded that taxpayer still have to pay tax liability even though an
appeal has been made
IV. The appeal will be forwarded to the Special commissioners of income tax.
Special commissioners of income tax is an independent tribunal which consists of
panel members appointed by the Yang Di-pertuan Agong to handle tax appeals.
V. If the taxpayers have a valid reason and require more than 30 days to file an
appeal. Tax payers require to apply for an extension of time by using form N The
appellant must submit two (2) copies of FormN for each year of assessment and
ensure that at least one (1) copy is an original. The form is to be forwarded for
decision by the special Commissioners of income tax.
Reasons for the application for extension of time must be given. Among the
reasons which may be considered are circumstances beyond the line of taxpayer.
For example is hospitalization of long term period of time.
VI. Although the Act requires the appeal to be made using specific form and filed, a
written letter is taken as valid in practice. Further appeal can be made to the
Special Commissioners if the tax payer and director general cannot reach an
agreement on the earlier appeal.