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.
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1. 一个人如果对税收局总监（DGIR）就任何一个评估年度对他所做的评估/课税感到不满，有权根据 1967年所得税法令第99条对该评估/课税提出上诉。
2. 根据 1967年所得税法令第99（1）条，上诉必须在收到评估通知后的30天内，通过提交Q表格。
