eKTP 87

Special Tax Refund For Doctors
Part 3 of 3

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Referring to the last article and KTP would like to share the procedure on appeal against assessment regarding taxes for Doctors.

Continued from the last article (part 2/3)


There are a few of appeal against the assessment, let look at the following:

  1. Appeal against assessment/additional assessment/reduced assessment after tax audit under Section 99, Income Tax Act (ITA) 1967 
    - File Form Q within 30 days from the date of the assessment/additional assessment/reduced assessment.

  2. Appeal against non-chargeable case/no assessment after tax audit (tax payable = RM Nil) under Section 97A, ITA 1967
    - File Form Q within 30 days from the date of the notification of non-chargeability (NONC).

  3. Appeal for Relief on error and mistake (Tax Return Forms – tax payable position) under Section 131, ITA 1967
    - Written application by way of letter or complete the form CP 15C
    - Deadline – within 5 years after the end of the year of assessment in which the assessment is deemed.

  4. Appeal for Relief on error and mistake (Tax Return Forms – nil tax payable position) under Section 97A(5), ITA 1967 (New, gazette on 1 January 2017)
    - Written application by way of letter or complete the form CP 15C
    - Deadline – within 6 months after the end of the year of assessment in which the assessment is deemed.

  5. Appeal for Relief on non-error and mistake (Tax Return Forms – tax payable position) under Section 131A, ITA 1967 (New, gazette on 1 January 2017)
    - Written application by way of letter or complete the form CP 15C
    - Gazette Order issued after tax return has been submitted
    - Approval granted after tax return submission (e.g. incentive, grant, etc.)
    - Deadline – within 5 years after the end of the year in which the approval, gazette order is issued.

  6. Appeal for Relief on non-error and mistake (Tax Return Forms – nil tax payable position) under Section 97A(5), ITA 1967 (New, gazette on 1 January 2017)
    - Written application by way of letter or complete the form CP 15C
    - Gazette Order issued after tax return has been submitted
    - Approval granted after tax return submission (e.g. incentive, grant, etc.)
    - Deadline – within 5 years after the end of the year in which the approval, gazette order is issued.


Please refer to Public Ruling 12/2017 Appeal Against Assessment & Application for Relief for details.Referring to the last article and KTP would like to share the procedure on appeal against assessment regarding taxes for Doctors.


Referring to the last article and KTP would like to share the procedure on appeal against assessment regarding taxes for Doctors.