1. A person who is aggrieved by an assessment made on him by the Director-General of Inland Revenue (DGIR) for any year of assessment is entitled to appeal such assessment under Section 99 of the Income Tax Act 1967 (ITA).
2. According to paragraph 99(1) of the ITA, an appeal must be filed by filing a Form Q within thirty (30) days of receiving the notice of assessment.
1. On November 19, 2019, the IRB issued Public Ruling 5/2019 concerning the value of perquisites given to employees.
2. Under item No. 7.4 of this Public Ruling on Perquisites from Employment, “tablet” has been added to the categories of “fixed-line telephone, mobile phone, pager, PDA, and broadband subscription.”
3. On December 12, 2019, the IRB issued Public Ruling 11/2019 on the value of BIK provided to employees.
4. However, the term “tablet” was not included in item 8.2.10 of the Public Ruling on Benefits-in-Kind.
5. With this in mind, employees will not be taxed on tablets given to them by their employers. However, if the employer is providing the tablet for the employee’s use, the employee will not be entitled to the benefit of tax exemption.
1) The Inland Revenue Board (IRB) has published Operational Guidelines No. 3/2021, titled “Permohonan Surat Penyelesaian Cukai Bagi Syarikat, Perkongsian Liabiliti Terhad Dan Entiti Labuan” on its website in Bahasa Malaysia.
2) The Guidelines, which were issued on June 30, 2021, supersede GPHDN 2/2019, which was published on November 12, 2019.
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1) 内陆税收局（IRB）在其网站上发布了马来文版本的第3/2021号操作指南，题为 “Permohonan Surat Penyelesaian Cukai Bagi Syarikat, Perkongsian Liabiliti Terhad Dan Entiti Labuan”。
1. On 3 May 2021, the LHDNM issued a Practice Note to explain the Final Tax’s tax treatment under the provisions of subsection 77C (1) of the Income Tax Act 1967 (ACP).
2. The Income Tax Return Form (ITRF / BNCP) is optional to be submitted to IRBM by taxpayers with one Employment Income ONLY for the year and Monthly Tax Deduction (PCB).
3. If the decision has been made not to file ITRF, the PCB the employer deducted is deemed a Final Tax.
1) To improve compliance and governance, income tax deductions for secretarial and tax filing expenses have been merged and limited to a maximum of RM15,000 each year of assessment effective in the assessment year 2020.
2) The Guideline dated 11 May 2021 revise the Guideline dated 18 September 2020 to explain the tax treatment of secretarial fees and tax filing fees, including filing fees for sales tax, services tax, levy, and tourism taxes.
The Inland Revenue Board of Malaysia (LHDNM) issued a Guideline on Compensation on Late Refund of Overpayment of Tax (in Bahasa Malaysia only) dated 21 May 2021.
The Dispute Resolution Proceeding, or DRP, is an initiative of the IRBM that was implemented on July 1, 2013, to allow taxpayers to settle an appeal or application for relief without having to submit it to the Special Commissioners of Income Tax (SCIT) for a decision.
争议解决程序，或称 DRP，是税收局于2013年7月1日实施的一项举措，以让纳税人可以在不必经过所得税特别专员 [SCIT, the Special Commissioners of Income Tax] 的情况下，解决上诉或减免申请。
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