APPEAL AGAINST AN ASSESSMENT
(Translation from the original Bahasa Malaysia text)

 
1.0 TAX LAW

This Ruling applies in respect of sections 99, 100, 101 and 102 of the Income Tax Act 1967 . It is effective for the year of assessment 2001 and subsequent years of assessment.
    2.1
 the provisions of the Income Tax Act 1967 [hereinafter referred to as the Act ] relating to appeals against assessments made or deemed to be made; and
3.0 HOW THE TAX LAW APPLIES
    3.1
 Right of appeal & time to appeal
    • 3.1.1
 A person who is dissatisfied with an assessment that has been made, or is deemed to have been made, on him by the Director General of Inland Revenue [hereinafter referred to as the DG ] has a right to appeal against that assessment.
    3.2
 Late appeal
    • 3.2.1
 If an appeal is made after the expiry of the period allowed [ see paragraphs 3.1.2 and 3.1.3 ], the reason(s) for the late appeal must be given. An acceptable reason would be circumstances beyond the control of the person making the appeal [ the appellant ]: for e.g., hospitalization for a long period because of a serious illness.
    3.3
 Appeal to be made in writing
    • 3.3.1
 An appeal must be made in writing. A telephone call or an electronic message (e-mail) is not considered sufficient notice of appeal.
    3.4
 The grounds of appeal
    • 3.4.1
 The appeal against an assessment (whether in the form of a letter or Form Q) should state the reasons for or the grounds of the appeal. Statements such as “the tax is excessive” or “the tax is not computed in accordance with the Act” will be regarded as vague or lacking in necessary detail as they provide no assistance in reviewing the assessment.
      3.5
    		 Review of the assessment
      • 3.5.1
    		 On receipt of the appeal (subject to paragraph 3.4 above), the assessment under appeal will be reviewed.
      3.6
    		 Where agreement cannot be reached
      • 3.6.1
    		 Where it appears unlikely that an agreement can be reached, the case will be forwarded to the SCIT. If the appeal had been made in the form of a letter [see paragraph 3.3.3 above], the appellant will be requested to complete Form Q accordingly.
      3.7
    		 Disposal of appeal
      • 3.7.1
    		 An appeal must be forwarded to the SCIT within 12 months from the date of receipt. If the review [see paragraph 3.5 above] cannot be completed within that period, the DG may apply, not later than 30 days before the expiry of the 12-month period, to the Minister of Finance for an extension of that period. The extension period will not be more than 6 months.
      3.8
    		 Representation

    The appellant can be represented by a lawyer and / or a tax agent at the hearing.
    4.0 INTERPRETATION

    For the purpose of this Ruling:
      4 .1
    		 “Tax agent” means a legally authorized auditor of companies, a professional accountant approved by the Minister of Finance and any other person approved by the Minister.