Tax Appeal Malaysia

Tax Appeal Process In Malaysia

The Inland Revenue Board (IRB) has issued Public Ruling (PR) No. 7/2020: Appeal Against an Assessment and Application for Relief, dated 7 October 2020. This new 18-page PR replaces PR No. 12/2017

Key Summaries

Here is an outline of the tax appeal procedure in Malaysia as per Public Ruling 7/2020 Appeal Against Assessment :

1. Notice of assessment (NOA)

Taxpayer receives a Notice of Assessment from the Inland Revenue Board of Malaysia (IRBM) indicating the amount of tax owed.

2. Objection submission

Taxpayers can file an objection within 30 days from the date of the NOA if they disagree with the assessment.

3. Objection grounds

Taxpayer must provide specific reasons and grounds for the objection. Grounds could include calculation errors, incorrect facts, or disputes over tax law interpretation.

4. Objection review

IRBM reviews the objection and may request additional information from the taxpayer.

The taxpayer and IRBM may engage in discussions to resolve the dispute.

5. Objection decision

IRBM issues a written decision on the objection, either accepting or rejecting it.

If accepted, a revised assessment will be issued.

6. Appeal to Special Commissioners of Income Tax (SCIT)

If dissatisfied with the IRBM's decision, the taxpayer can appeal to the SCIT within 30 days of receiving the decision.

7. SCIT hearing

SCIT will schedule a hearing to consider the case.

Both the taxpayer and IRBM present their arguments and evidence.

8. SCIT decision

SCIT issues a written decision on the appeal.

The decision may uphold, amend, or reverse the IRBM's decision.

9. Further appeal to the High Court:

If still dissatisfied with the SCIT decision, either party can appeal to the High Court within 30 days.

10. High Court hearing

The High Court conducts a review of the case, considering the legal aspects and evidence presented.

11. High Court decision

The High Court issues a final decision, which can be appealed to the Court of Appeal if there are legal grounds for doing so.

12. Court of Appeal and Federal Court

If necessary, further appeals can be made to the Court of Appeal and the Federal Court, primarily on points of law.

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