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1. KTP & Company PLT (AF1308)(LLP0002159-LCA)
How to amend a tax return ?
AskKtpTax
AskThkAcc
22/04/22
Inland Revenue Board (IRB) allows
taxpayer to file an Amended Return
Form (ARF) if you need to fix an
error or mistake and result in
under-payment of taxes.

2. KTP & Company PLT (AF1308)(LLP0002159-LCA)
How to amend a tax return ?
AskKtpTax
AskThkAcc
22/04/22
The taxpayer can make an
application for relief under Section
131 and 131A of Income Tax Act
1967 (ITA)..

3. KTP & Company PLT (AF1308)(LLP0002159-LCA)
What is consider as error or
mistake in ITRF?
AskKtpTax
AskThkAcc
22/04/22
The taxpayer had paid excessive
tax because of error or omission to
deduct an allowable expense

4. KTP & Company PLT (AF1308)(LLP0002159-LCA)
What is consider as error or
mistake in ITRF?
AskKtpTax
AskThkAcc
22/04/22
The taxpayer had paid excessive
tax because of arithmetical error

5. KTP & Company PLT (AF1308)(LLP0002159-LCA)
What is consider as error or
mistake in ITRF?
AskKtpTax
AskThkAcc
22/04/22
The taxpayer had paid excessive
tax because of misleading of laws

6. KTP & Company PLT (AF1308)(LLP0002159-LCA)
What is consider as error or
mistake in ITRF?
AskKtpTax
AskThkAcc
22/04/22
The taxpayer had paid excessive
tax because of income for the
previous YA is reported in current
YA

7. KTP & Company PLT (AF1308)(LLP0002159-LCA)
𝐖𝐡𝐚𝐭 𝐢𝐬 𝐭𝐡𝐞 𝐜𝐨𝐧𝐝𝐢𝐭𝐢𝐨𝐧𝐬 𝐟𝐨𝐫 𝐚𝐩𝐩𝐥𝐢
𝐜𝐚𝐭𝐢𝐨𝐧?
AskKtpTax
AskThkAcc
22/04/22
Taxpayer must pay all the taxes for
the relevant year of assessment.

8. KTP & Company PLT (AF1308)(LLP0002159-LCA)
𝐖𝐡𝐚𝐭 𝐢𝐬 𝐭𝐡𝐞 𝐜𝐨𝐧𝐝𝐢𝐭𝐢𝐨𝐧𝐬 𝐟𝐨𝐫 𝐚𝐩𝐩𝐥𝐢
𝐜𝐚𝐭𝐢𝐨𝐧?
AskKtpTax
AskThkAcc
22/04/22
Taxpayer must make an application
within the time frames after the year
assessment.

9. KTP & Company PLT (AF1308)(LLP0002159-LCA)
𝐇𝐨𝐰 𝐭𝐨 𝐚𝐩𝐩𝐥𝐲 𝐟𝐨𝐫 𝐫𝐞𝐥𝐢𝐞𝐟?
AskKtpTax
AskThkAcc
22/04/22
Taxpayers can make an application
for relief by a letter or Form CP15C
by stating the reason in details
relating to the application.

10. KTP & Company PLT (AF1308)(LLP0002159-LCA)
Source
AskKtpTax
AskThkAcc
22/04/22
Public Ruling 7/2020 Appeal
Against An Assessment And
Application For Relief
https://phl.hasil.gov.my/pdf/pdfam/
PR_07_2020.pdf