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Tax Appeal

You can appeal if:

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

b.       Personal reliefs have not been appropriately given.

c.        You have forgotten to claim certain expenses or reliefs.

d.       There is an error in the assessment issued by the IRBM office.

How to Appeal

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

a.       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.

b.       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:

a.       Letter stating the type of mistakes/expenses claimed/deductions/exemptions, etc.

b.       Supporting documents for expenses claimed/deductions/reliefs ,etc.

c.        IRBM would ask for other documents that are required if information received is insufficient to enable amendment of assessment to be made.

Reminder: You still have to pay your tax liabilities even though you have made an appeal

Settling An Appeal

An appeal may be settled :

a.       By agreement between the taxpayer and the IRBM, or

b.       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.

Source : http://www.hasil.gov.my/goindex.php?kump=5&skum=1&posi=9&unit=1&sequ=1&cariw=tax%20appeal

Understanding GST

GST shall be levied and charged on the taxable supply of goods and services made in the course or furtherance of business in Malaysia by a taxable person. GST is also charged on the importation of goods and services. A taxable supply is a supply which is standard rated or zero rated. Exempt and out of scope supplies are not taxable supplies. GST is to be levied and charged on the value of the supply. GST can only be levied and charged if the business is registered under GST. A business is not liable to be registered if its annual turnover of taxable supplies does not reach the prescribed threshold. Therefore, such businesses cannot charge and collect GST on the supply of goods and services made to their customers. Nevertheless, businesses can apply to be registered voluntarily. Almost all countries collect income tax, which is a percentage of what you earn as an individual. Another way the government gets revenue is by collecting tax from business operations, like sales tax and duties on items that are bought or sold. We need to pay tax so that the government can operate. GST is one method of collecting taxes which works better than others. Source : http://gst.customs.gov.my/en/gst/Pages/gst_un.aspx