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:
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•ÌýÌýÌýÌý private rulings or advanced rulings
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•ÌýÌýÌýÌý guidelines by the Inland Revenue Board of Malaysia (IRBM)
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•ÌýÌýÌýÌý cases that have been decided by the SCIT and the court, or
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•ÌýÌýÌýÌý 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, the date of submission will be the date of the deemed assessment.
The
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Web page updated on 17 Mar 2025 16:02