The Inland Income Board of Malaysia (LHDN) has expanded its e-Evaluation Enchantment (e-Rayuan Taksiran) facility on the MyTax portal. Beforehand accessible for Extra Assessments, the net platform now additionally helps appeals in opposition to Estimated Assessments, Deemed Assessments and Diminished Assessments.
For context, the e-Evaluation Enchantment facility was first launched on the MyTax portal in June 2026, permitting taxpayers to submit appeals and functions for extensions of time on-line as an alternative of relying solely on bodily varieties and in-person submissions. In keeping with LHDN, the most recent enhancement offers taxpayers a extra handy solution to problem eligible tax choices via a digital platform.
Sorts Of Assessments That Can Be Appealed
Talking on Bernama Radio’s Klinik Cukai programme, LHDN Dispute Decision Division Coverage and Monitoring Division director Zanariah Ahmad confused that understanding the which means of an evaluation enchantment is vital to make sure taxpayers are conscious of their rights and the accessible channels earlier than taking motion in opposition to an evaluation. She defined that an Estimated Evaluation (also referred to as a greatest judgement evaluation) is usually issued when a taxpayer fails to submit their Revenue Tax Return Kind or information it after the prescribed deadline.
Deemed Assessments, in the meantime, are typically not appealable. Nevertheless, taxpayers should still file an enchantment in the event that they disagree with the tax therapy utilized primarily based on Public Rulings or the prevailing interpretation, rulings or practices of the Director-Common of Inland Income (DGIR) on the time the evaluation was issued.
Likewise, Diminished Assessments are typically not topic to enchantment as they don’t fall inside the definition of an evaluation beneath the Revenue Tax Act 1967. That stated, appeals are nonetheless permitted in the event that they contain new points that weren’t raised beforehand.
Notification of Non-Taxability
Apart from evaluation notices, Zanariah stated taxpayers may problem a Notification of Non-Taxability (NPTKC) issued following an audit or investigation, despite the fact that it’s not technically an evaluation discover. Appeals are additionally allowed for withholding tax, offered the tax has first been paid to the Director-Common of Inland Income.
Taxpayers who dispute the quantity of a tax refund can likewise submit an enchantment, which should be filed inside 30 days of receiving the refund discover beneath Part 111(1) of the Revenue Tax Act 1967. As well as, people appointed as tax brokers beneath Part 68(1) of the identical Act might enchantment in opposition to their appointment inside 30 days in the event that they disagree with the choice.
Handbook Submission Nonetheless Obtainable
Though the e-Evaluation Enchantment facility is now accessible, Zanariah famous that its implementation continues to be ongoing. As such, the present guide submission course of utilizing Kind Q and Kind N stays accessible.
Taxpayers might select both the net or guide submission methodology, however not each. These submitting manually should use Kind Q to lodge a tax evaluation enchantment inside 30 days of receiving the evaluation, whereas Kind N is used to use for an extension of time if the enchantment deadline has already handed beneath Subsection 100(1) of the Revenue Tax Act 1967.
To assist guarantee appeals are processed easily, LHDN advises taxpayers to submit their appeals inside the stipulated timeframe, use the right kind, clearly state the grounds for enchantment and fasten all supporting paperwork. For on-line submissions, taxpayers also needs to full their utility in a single session.
(Supply: The Edge Malaysia)
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