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RIGHT OF APPEAL AND TIME FOR APPEAL

1.
Section 99 of the ITA provides that a person who is aggrieved by an assessment which has been made on him for any year of assessment by the Director General of Inland Revenue (DGIR) is entitled to appeal against that assessment.
2.
However, this provision shall not apply for the following cases:
a)
deemed assessment under subsection 90(1) of the ITA; or
b)
deemed assessment for amended Income Tax Return Form (ITRF) under section 91A of the ITA
unless the taxpayer disagrees with the treatment stated in PR or known stand, rules and practices of the DGIR prevailing at the time when the assessment is made. Examples of known stand, rules and practices are as follows:
i.
private rulings or advanced rulings;
ii.
guidelines by the Inland Revenue Board of Malaysia (IRBM);
iii.
cases that have been decided by the SCIT and the court; or
iv.
any other written evidence.
3.
Therefore section 99 of the ITA shall only apply for appeal on notice of assessment made for any year of assessment for cases below:
a)
Assessmentment / additional assessment / advanced assessment which are made by the DGIR as a result of desk audit or field audit findings; or
b)
Best judgement assessment made without ITRF or late submission of ITRF under subsection 90(3) of the ITA
4.
An appeal must be made by submitting Form Q not later than thirty (30) days after the notice of assessment has been served as provided under subsection 99(1) of the ITA.

 

 

 

 

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