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LATE APPEAL PROCEDURE (FORM N)

1.
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.
2.
The appellant must give a good reason in the application for extension of time. One of the reason which may be considered is circumstances beyond the control of the appellant, for example: the appellant has been hospitalised for a long period of time, absence from the country, victim of natural disaster or other acceptable and valid reasons.
3.
Form N must be sent to IRBM's branch office handling the appellant's income tax file. The appellant must submit two (2) copies of Form N for each year of assessment and ensure that at least one (1) copy is an original Form N while the other one (1) copy may be photocopied. Form N can be downloaded and printed from the following link:
Form N for appeal under Income Tax Act 1967
Form N for appeal under Real Property Gains Tax Act 1976
Form N for appeal under Petroleum (Income Tax) 1967
4.
If the application for extension of time is allowed, the IRBM will issue Form CP15A-Pin.1/2009 informing the appellant the extended date for submission of Form Q, which is thirty (30) days from the date of CP15A.
5.
If the application for extension of time is not allowed, Form N together with a statement of the reasons for rejection by the DGIR (Form CP15B) will be forwarded to the SCIT. Once Form N and the statement of the reasons are forwarded to the SCIT, the DGIR will inform the appellant in writing and shall furnish together a copy of the statement of the reasons.
6.
Within twenty (21) days of receiving the notification, the appellant may make a written representation to the SCIT in respect of his application and the statement by the DGIR.
7.
If the SCIT agrees to allow an extension of time, the SCIT will notify the appellant and state the date Form Q has to be submitted.
8.
If the application is rejected, the appellant will be notified by the SCIT and the appellant has no right to further appeal. The decision of the SCIT is final.

 

 

 

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