On 7 October 2020, the Malaysian Inland Revenue Board (IRB) has published Public Ruling No.7/2020 with the objective to explain the procedures with regard to appeal and application for relief in line with the provisions of the Income Tax Act 1967 (ITA) and Form Q and Form N appeal procedures.

Appeal Procedure (Form Q)

The appellant has to submit four (4) copies of Form Q for each YA and must ensure that at least one (1) copy is an original Form Q whereas the other three (3) copies may be photocopied. A completed Form Q with grounds of appeal must be submitted to IRBM’s branch office handling the appellant’s income tax file.

An appeal must be made by submitting Form Q not later than thirty (30) days after the notice of assessment has been served as provided under subsection 99(1) of the ITA.

Late Appeal Procedure (Form N)

If an appeal has not been submitted within the specified period, an application for extension of time for appeal can be made by way of Form N.

Effective year of assessment 2020, section 100 of the ITA provides the appellant must furnish Form N to the DGIR within 7 years from 30 days after the notice of assessment was served. Notice of YA 2020 was served on 1.8.2021. The due date for submission of Form N is on 30.8.2028, which is 7 years from 30 days after the date of the notice of assessment was served.

Application for Relief Procedure

Apart from an appeal under section 99 of the ITA, a taxpayer may make an application for relief under section 131 of the ITA in respect of error or mistake in the ITRF made by him. An application for relief can be made either by a letter or Form CP15C by stating the reasons in detail relating to the application.