Category Archives: Tax

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Tax Appeal Procedures (Malaysia Tax)

As a Tax Payer you have the right to appeal if :

You are not satisfied with the manner in which your income has been assessed.

Personal reliefs have not been appropriately given.
You have forgotten to claim certain expenses or reliefs.
There is an error in the assessment issued by the IRBM office
Yes i have the above reasons so How to Appeal?

If you receive a notice of assessment and you disagree with it:

You can appeal by writing to the IRBM branch which issued the assessment within 30 days from the date of the notice. Where your appeal is to be forwarded to the Special Commissioners of Income Tax, you are required to fill in Q Form which is available at IRBM branch.

If, for some good reason, you cannot appeal within the 30 day period, you can submit an application for extension of time to submit the appeal using N Form which is to be forwarded for decision by the Special Commissioners of Income Tax.

Documents required:
Letter stating the type of mistakes/expenses.
claimed/deductions/exemptions, etc.
Supporting documents for expenses claimed/deductions/reliefs ,etc.

IRBM would ask for other documents that are required if information received is insufficient to enable amendment of assessment to be made.
But you still have to pay your tax liabilities even though you have made an appeal.

Settling An Appeal
An appeal may be settled :

By agreement between the taxpayer and the IRBM, or

By a decision of the Special Commissioners of Income Tax / the High Court / the Court of Appeal

Please note that if you are not satisfied with the decision of the IRBM regarding your appeal, it will be forwarded to the Special Commissioners of Income Tax. If you are dissatisfied with the Special Commissioners decision, you can appeal further to the High Court and the Court of Appeal.

Special Commissioners of Income Tax
The Special Commissioners of Income Tax is an independent tribunal which consist of panel members appointed by the Yang di-Pertuan Agong to handle tax appeals.

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PCB – Tax Info (Malaysia Tax)

Some info about STD or well known as Potongan Cukai Berjadual. Q & A on PCB a.k.a STD. Q : My majikan has been making Schedular Tax Deductions ( STD or PCB as it is more commonly known ) from January up to December 2009. I have received my Form J (Notice of Assessment) in

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Tax Info (Malaysia Tax)

Basic Tax Info.What you should know to understand Malaysia Tax. Personal Computer Deduction. Did you know with effect from Year of Assessment 2007, a maximum deduction of RM3,000 is given to an individual in respect of purchasing a personal computer once in every 3 years. Penalty. Any tax due and payable but has not been

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Tax Faq (Malaysia Tax)

Frequently Asked Questions. There are always a lot of question asked when come to Taxation. Here are the compilation of FAQ about Assessment of Tax. REQUEST FOR TAX RETURN Q : Hey I have not received my Income Tax Return Form.Last year i received it a bit earlier.How do I obtain a copy of the

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