logolhdn
Official Portal
Inland Revenue Board Of Malaysia
Home / Review Of Assessment Through Application For Relief In Respect Of Error Or Mistake Under Section 131 Of The ITA

REVIEW OF ASSESSMENT THROUGH APPLICATION FOR RELIEF IN RESPECT OF ERROR OR MISTAKE UNDER SECTION 131 OF THE ITA

1.
Apart from an appeal under section 99 of the ITA, a taxpayer may make an application for relief under section 131 of the ITA in respect of error or mistake in the ITRF made by him. The determination whether a taxpayer has made an error or mistake is a question of fact and law.
2.
The onus of proving that there is an error or mistake shall be on the taxpayer. The DGIR will review the assessment only if he is satisfied that the taxpayer has made an error or mistake in the ITRF or statement made by him for the purposes of the ITA which is furnished to the DGIR.
3.
The conditions under subsections 131(1) and (4) of the ITA are:
a)

Application for relief under Section 131 of the ITA will not be considered if the ITRF is made in accordance with the known stand, rules and practices of the DGIR prevailing at the time when the assessment is made.

b)

The taxpayer must pay all taxes that have been made for the relevant year of assessment.

c)

The taxpayer must make a written application by way of a letter or Form CP15C to the DGIR within five (5) years after the end of the year of assessment in which the assessment is deemed.

 

Hit(s) : 2,009
Updated : : 2019-04-15 12:35:45

.Headquarters of Inland Revenue Board Of Malaysia, Menara Hasil, Persiaran Rimba Permai, Cyber 8, 63000 Cyberjaya Selangor. .

155 jata mof msc anm kastam bnm lada spr
Last Update : 11 Jul 2020
Visitor(s) : MALAYSIA Flag 74 Online : 74
Best viewed using Chrome,Internet Explorer(Latest Version) or Mozilla Firefox with 1280x800 screen resolution . Copyright Reserved 2015 © IRBM
DISCLAIMER : Inland Revenue Board of Malaysia shall not be liable for any loss or damage caused by the usage of any information obtained from this website.
Visitors Today: 16,729
Visitors This Month : ( 07 / 2020 ) 710,175
Visitors This Year : ( 2020 ) 15,303,405
Total Visitors : 240,473,008
Visitors This Month :( 06 / 2020 ) 2,685,757
Visitors This Year : ( 2019 ) 27,411,904