eKTP 86

Special Tax Refund For Doctors
Part 2 of 3


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

In view of the fresh direction given, the tax payer may appeal against the assessment if the tax made by the DGIR exceeds the actual tax payable by submitting Form Q. The person who appeals (appellant) has to submit four (4) copies of Form Q for each YA and must ensure that at least 1 copy is an original Form Q. Form Q with ground of appeal must be submitted to IRBM’s branch office handling the appellant’s income tax file. 

However, if an appeal has not been submitted within the specified period, an application for extension of time for appeal can be made by way of Form N.

After the Form Q has been submitted to DGIR, the DGIR will review the assessment and the period of time for reviewing the assessment is within twelve (12) months from the date of receiving the notice of appeal (Form Q). The Minister of Finance may extend the period not exceeding six months if the DGIR requires more time to review.

During the review period, the appellant may be required to:

A) Provide further information/books of accounts, records or other documents related to the assessment; and
B) To attend in person or by representative to give evidence.

As a result of the review, a proposal may be made to the appellant to settle the appeal, if an agreement cannot be reached between the appellant and DGIR, the appeal will be forwarded to the Special Commissioners of Income Tax (SCIT). The appellant will be notified in writing when the Form Q is forwarded to SCIT.
Before the hearing is fixed, the appellant and the DGIR may again negotiate to either reaching an agreement, or withdrawing the appeal.

The appellant may be represented by a qualified lawyer and/or a tax agent appointed under Section 153 of the ITA at the hearing of the Form Q appeal at the SCIT and court levels.

To be continued…