Your Basic Rights As Malaysian Taxpayer




Here are list of your basic rights you need to aware as Malaysian taxpayers:
TO CLAIM TAX REFUND If there are any refunds due, you have the right to make a claim for the refund under Section 111 of the Income Tax Act 1967 (ICTA). The claim must be made within six years after the year of assessment to which the claim for repayment relates. From 2012 interest at the rate of 2 % per annum will be paid if the tax refund is made 90 days from the due date for e-filing or 120 days in case the return is filed manually.
TO APPEAL As the law stands you can appeal against an assessment within 30 days of the issue of the notice of assessment and if you wish to appeal beyond the 30 days, then you need to file a Form N together with the reasons for the application for an extension of time which will granted at the discretion of the Director General of Income Tax or special commissioners.

In a self-assessment system the tax return submitted by a taxpayer will be treated as the assessment issued on the day it is submitted. In a proposal in Budget 2014, which was expected to become law from Jan 1, 2014, the right of appeal to the special commissioners will be restricted to situations where the taxpayer has filed his/her tax return based on Inland Revenue Board(IRB)’s public ruling but does not with the views of the IRB, as expressed in the public ruling.
TO CORRECT ERROR OR MISTAKE A taxpayer has the right to correct errors and mistakes within six years after the end of the year of assessment within which the assessment was made. Although the Budget 2014 proposal has restricted the right of the taxpayer to appeal against an assessment under the self-assessment system, the IRB has assured tax professionals that the error and mistake provisions in Section 131 can be used to rectify genuine errors and mistakes on a retrospective basis subject to the six-year time limit.
GET NOTIFICATION You have the right to be notified before your returns are audited and given adequate opportunity and time to provide answers to the queries raised by the IRB.
REPRESENTATION The taxpayer has the right to be represented by a tax agent or a lawyer: These professionals can represent the taxpayer when dealing with the IRB and be present in all meetings between the taxpayer and IRB and provide advice and guidance to the taxpayer throughout the period of the audit.
CONFIDENTIALITY All information given to the IRB officers shall be dealt with in a confidential manner under Section 138 of the Act. Exceptions are where the cases are being investigated under the Anti-Money Laundering Act or where the court orders the IRB to release the information or where the Auditor General needs the information in the course of carrying out his duties.
CLAIMS The right to claim the reliefs, deductions and incentives provided for in the tax legislation is always available to taxpayers and in the event these claims have been missed out an error or mistake claim under Section 131 can be made within the six-year period.
TO BE INFORMED The taxpayer has the right to be informed of the reasons for the imposition of any additional taxes or penalties by the IRB.
INSTALLMENTS The taxpayer has the right to request payment of tax by installments.
TIME BAR Currently the IRB cannot raise assessments beyond five years unless there is fraud or negligence or willful default involved, for example, in 2014 the IRB can only raise assessments retrospectively up to 2009.
The above rights should be invoked by taxpayers whenever needed and the IRB has time and time again reminded taxpayers that it will respect their rights.

For more info contact: INLAND REVENUE BOARD OF MALAYSIA CUSTOMER SERVICE CENTRE Toll Free Number  1-800-88-5436 (LHDN) http://www.hasil.gov.my


Source: Excerpt from an article by S.M Thanneermalai, President of Chartered Tax Institute of Malaysia and Senior Executive director of PwC in SUNBIZ section, TheSun newspaper on Monday, January 20,2014.

Artikel ini hanyalah simpanan cache dari url asal penulis yang berkebarangkalian sudah terlalu lama atau sudah dibuang :

http://www.akmalhussin.com/2014/01/your-basic-rights-as-malaysian-taxpayer.html

Kempen Promosi dan Iklan
Kami memerlukan jasa baik anda untuk menyokong kempen pengiklanan dalam website kami. Serba sedikit anda telah membantu kami untuk mengekalkan servis percuma aggregating ini kepada semua.

Anda juga boleh memberikan sumbangan anda kepada kami dengan menghubungi kami di sini
Is Dap S Malaysian Malaysia Still Aligned To Call For Equal Rights Says Ti

Is Dap S Malaysian Malaysia Still Aligned To Call For Equal Rights Says Ti

papar berkaitan - pada 1/9/2023 - jumlah : 379 hits
Ti Lian Ker said DAP s call for equal rights led to MCA losing more than half of the parliamentary seats the party contested for in the 1969 general elections PETALING JAYA MCA has called for DAP to clarify if its Malaysian Malaysia slogan ...
Introducing The 100 Year Plan Secure Your Online Legacy For A Century

Introducing The 100 Year Plan Secure Your Online Legacy For A Century

papar berkaitan - pada 26/8/2023 - jumlah : 296 hits
For almost 20 years WordPress com has been committed to providing a user friendly and stable platform where anyone with a story to tell can do so freely and securely Many of our customers have been with us from the beginning and we re proud...
How To Plan For Hvac Installation In Your New Home A Guide

How To Plan For Hvac Installation In Your New Home A Guide

papar berkaitan - pada 25/8/2023 - jumlah : 357 hits
If you re planning to buy a new home there s a lot of work that goes into finding the perfect place Aside from finding the right house in the ideal location one of the most important The post appeared first on
What Is Your Intellifluence Herd Worth

What Is Your Intellifluence Herd Worth

papar berkaitan - pada 27/8/2023 - jumlah : 310 hits
1 What is Herd Worth Herd Worth is our proprietary metric that represents the estimated dollar value of an influencer s entire audience factoring in all followers from valid social networks compensation data engagement rates market value fl...
Transform Your Kitchen And Bathroom With Quartz Countertops In Orlando

Transform Your Kitchen And Bathroom With Quartz Countertops In Orlando

papar berkaitan - pada 27/8/2023 - jumlah : 202 hits
If you re looking to give your bathroom or kitchen an overhaul one of the most effective modifications you can make is changing the countertops Orlando has a variety of choices to suit your style whether you love the timeless appeal of quar...
Selling And Buying Made Simple Your Consignment Resource

Selling And Buying Made Simple Your Consignment Resource

papar berkaitan - pada 27/8/2023 - jumlah : 306 hits
In a society where the pursuit of pleasure frequently seems to be constant there is a subtle revolution that is brewing in the realm of household and furniture Welcome to the realm of consignment Here the appeal of second hand goods meets t...
Enhancing Your Veranda Creative Ideas For Outdoor Comfort

Enhancing Your Veranda Creative Ideas For Outdoor Comfort

papar berkaitan - pada 25/8/2023 - jumlah : 215 hits
So you ve got a beautiful veranda that perfect little nook between your indoor haven and the outdoor world It s a space that s just waiting to be transformed into a cozy retreat where you can The post appeared first on
Enjoy Youtube Premium Microsoft 365 Basic With Galaxy Z Series Galaxy Tab S9 Series

Enjoy Youtube Premium Microsoft 365 Basic With Galaxy Z Series Galaxy Tab S9 Series

papar berkaitan - pada 10/9/2023 - jumlah : 328 hits
The Galaxy Z Flip5 Galaxy Z Fold5 and Galaxy Tab S9 Series bring you unique moments that can only be experienced on Galaxy Journey into unrivalled flexibility and versatility such as multitasking on several apps at the same time on one scre...
Petronas To Vigorously Defend Malaysia S Rights To Develop Oil And Gas Reserves

Petronas To Vigorously Defend Malaysia S Rights To Develop Oil And Gas Reserves

papar berkaitan - pada 31/8/2023 - jumlah : 342 hits
Petronas president and group CEO Tengku Muhammad Taufik Aziz affirmed that Petronas s activities offshore Sabah and Sarawak lie within Malaysia s sovereign territory PETALING JAYA National oil corporation Petroliam Nasional Bhd has affirmed...
Bank Islam Berwajah Baru Melalui Aplikasi Dan Web

Let S Not Return To The Old Ways Of Tight Media Control

Company Director Scammed Of Over Rm1mil By Inspector Harun

O G Firm Right To Dismiss Worker For Refusing Covid 19 Jab Says Industrial Court

Bersatu Needs A Clear Agenda For Malaysians Says Wan Saiful

Kathryn And Sydney S Fantastic Pantyhose Adventure Part One

Orang Tua Sekarang Membunuh Anaknya Secara Halus

Seorang Sahaja Zul Ariffin Tersasul Doa Minta 4 Isteri


echo '';
Senarai Lagu Tugasan Konsert Minggu 1 Gegar Vaganza 2024 Musim 11

Info Dan Sinopsis Drama Berepisod Dhia Kasyrani Slot Akasia TV3

Biodata Terkini Reshmonu Peserta Gegar Vaganza 2024 Musim 11 GV11 Penyanyi Lagu Hey Waley

Gegar Vaganza 2024 GV 11 Hadiah Tiket Peserta Juri Format Pemarkahan Dan Segala Info Tonton Live Di Astro Ria Dan Sooka

6 Janji Donald Trump Kalau Dia Naik Jadi Presiden Semula


12 Perkataan Baharu Yang Dimasukkan Kamus Dewan Bahasa Dan Pustaka

Lirik Lagu Kamu Tak Sendiri Jemimah Cita

Dayana Amerda Jatuh Cinta Chord

Selamat Tahun Baru 2025 Contoh Ucapan Kata Motivasi

Pahang Mencatatkan Kejayaan Yang Luar Biasa Dengan Jumlah Jualan As 63 9 Juta Di Mihas Dubai

The Youth Who Could See The Wind En Magisk Resa Genom Frankrikes 17 E Hundrade