퐀 퐫퐢퐬퐢퐧퐠 퐭퐫퐞퐧퐝 퐟퐨퐫 퐭퐚퐱퐩퐚퐲퐞퐫퐬 퐭퐨 퐚퐩퐩퐞퐚퐥 퐢퐧 퐇퐢퐠퐡 퐂퐨퐮퐫퐭 퐯퐢퐚 퐉퐮퐝퐢퐜퐢퐚퐥 퐑퐞퐯퐢퐞퐰 (퐉퐑) 퐢퐧퐬퐭퐞퐚퐝 퐨퐟 퐒퐩퐞퐜퐢퐚퐥 퐂퐨퐦퐦퐢퐬퐬퐢퐨퐧퐞퐫퐬 퐨퐟 퐈퐧퐜퐨퐦퐞 퐓퐚퐱 (퐒퐂퐈퐓) All taxpayers aggrieved by the decision of the Director General of Inland Revenue (DGIR) can appeal to the Special Commissioners of Income Tax (SCIT) . Normally it takes at least 3 years waiting period for the cases to be heard. However.... Judicial review (JR) under the Rules of Court 2012 is an available remedy for taxpayers to seek recourse. Today we are going to cover the tax appeal avenue in Malaysia : 퐎퐩퐭퐢퐨퐧 ퟏ : The local remedy Special Commissioners of Income Tax (SCIT) Pursuant to section 99 of the Income Tax Act 1967, a person who is aggrieved by an assessment is entitled to appeal against that assessment to the Special Commissioners for Income Tax (“Special Commissioners”). 퐎퐩퐭퐢퐨퐧 ퟐ : Application for Judicial Review to the High Court In the alternative to the appeal procedure explained above, taxpayers may apply to the High Court to review the assessment made by the Director General by way of the judicial review proceedings. 퐕퐢퐬퐢퐭 퐮퐬 Wisma 퐊퐓퐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 퐓퐇퐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 퐊퐓퐏 (퐀퐮퐝퐢퐭,퐓퐚퐱, 퐀퐝퐯퐢퐬퐨퐫퐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 퐓퐇퐊 (퐒퐞퐜퐫퐞퐭퐚퐫퐢퐚퐥, 퐀퐜퐜퐨퐮퐧퐭/퐏퐚퐲퐫퐨퐥퐥, 퐀퐝퐯퐢퐬퐨퐫퐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs 퐊퐓퐏 퐋퐢퐟퐞퐬퐭퐲퐥퐞 An internal community for our colleagues on work and leisure. Tiktok http://bit.ly/3u9LR6Q Youtube http://bit.ly/3ppmjyE Facebook http://bit.ly/3ateoMz Instagram https://bit.ly/3jZpKLo 퐊퐓퐏 퐂퐚퐫퐞퐞퐫 An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates. Instagram https://bit.ly/3u2PxHg Facebook http://bit.ly/3rPxz9o

1. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
Judicial Review (JR)
vs
Special Commissioners of Income Tax (SCIT)

2. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
Judicial Review is an application to appeal in
the High Court to review the LHDN’s notice of
assessment (NOA)

3. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
Taxpayers must convince the High Court that
there are “exceptional circumstances” to
review the decision of the LHDN,

4. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
Otherwise High Court will thrown taxpayers’
application.

5. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
Exceptional circumstances is defined as:-
(1) Clear lack of jurisdiction

6. Tax Appeal in Judicial Review
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#AskThkTax
10/9/21
Exceptional circumstances is defined as:-
(2) Blatant failure to perform some statutory
duty

7. Tax Appeal in Judicial Review
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10/9/21
Exceptional circumstances is defined as:-
(3) Serious breach of the principles of natural
justice

8. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
Judicial Review
Why : much faster process to resolve tax
dispute compared to SCIT

9. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
Apply for an order to quash the notice of
assessment and penalties

10. Tax Appeal in Judicial Review
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10/9/21
Applying for an interim stay (stand over) of
payment of taxes until Judicial Review is
heard

11. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
If JR application is dismissed, taxpayers are
forced to go back to SCIT (provided filed a
Form Q within time)

12. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
High legal costs

13. Tax Appeal in Judicial Review
#AskKtpTax
#AskThkTax
10/9/21
Under the Income Tax Act
1967 (Act), all taxpayers
aggrieved by the decision