8.2 Appeals process

Malaysia | Commentary

8.2 Appeals process

Malaysia | Commentary

8.2     Appeals process

The appeals process is detailed in Public Ruling No 7/2020. An outline is provided below.

Appeals can be made against an assessment of tax, or the tax treatment stated in:


    •     private rulings or advanced rulings


    •     guidelines by the Inland Revenue Board of Malaysia (IRBM)


    •     cases that have been decided by the SCIT and the court, or


    •     any other rules and practices prevailing at the time of the assessment/deemed assessment

Where the taxpayer disagrees with the stated tax treatment, and they submit their filings based on their own interpretation of the tax rules,

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial