Commentary

8.2 Appeals process

Malaysia
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:

  1.  

    •     private rulings or advanced rulings

  2.  

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

  3.  

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

  4.  

    •     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,

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