Kuala lumpur: The Inland Revenue Board of Malaysia (LHDN) has enhanced its MyTax portal's e-Assessment Appeal (e-Rayuan Taksiran) facility. Initially launched in June, this service now permits taxpayers to contest not only Additional Assessments but also Estimated Assessments, Deemed Assessments, and Reduced Assessments.

According to BERNAMA News Agency, Zanariah Ahmad, director of the LHDN Dispute Resolution Department Policy and Monitoring Division, explained that an Estimated Assessment, or best judgment assessment, is issued when a taxpayer fails to submit a Tax Return Form or submits it after the stipulated deadline. She clarified that while Deemed Assessments are generally not open to appeal, exceptions can be made if taxpayers dispute the tax treatment based on Public Rulings or the practices of the Director-General of Inland Revenue (DGIR) at the time of assessment.

Zanariah further noted that Reduced Assessments typically do not qualify for appeals under Section 2 of the Income Tax Act 1967. However, new issues that were not previously raised can be grounds for an appeal. During her appearance on Bernama Radio's *Klinik Cukai* programme, she emphasized the importance of understanding the assessment appeal process under the Income Tax Act 1967 to ensure taxpayers are aware of their rights and available channels before contesting an assessment.

Additionally, she mentioned that appeals can be made against a Notification of Non-Taxability (NPTKC) issued after an audit or investigation, despite it not being an assessment notice. Taxpayers can also appeal against withholding tax if they disagree with its imposition, but the tax must be paid first before an appeal is submitted.

Zanariah also highlighted that appeals concerning disputed tax refund amounts must be filed within 30 days from the date the refund notice is received, as stipulated under Section 111(1) of the Income Tax Act 1967. Tax agents appointed under Section 68(1) of the same act may also appeal within 30 days of receiving their notice of appointment if they disagree with it.

She advised that appeals must be submitted using Form Q within 30 days, and if the deadline is missed, an extension can be requested using Form N, as outlined in Subsection 100(1) of the Income Tax Act 1967. Although the system has not been fully implemented, and the manual procedures using Forms Q and N remain in place, taxpayers have the option to choose between online submission or manual forms at an LHDN office.

To facilitate smooth processing of appeals, Zanariah advised taxpayers to adhere to the appeal deadlines, use the correct forms, provide clear grounds for the appeal, attach supporting documents, and complete their application in a single session.