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Public Rulings are publications issued by the Inland Revenue Board of Malaysia (IRBM) which serves as a guidance to taxpayers on the interpretation of the Income Tax Act (ITA) 1967 and the IRBM’s treatment on various issues.

The objective of Public Ruling No. 7/2020 is to explain the procedures with regard to appeals and applications for relief under ITA 1967 and to update the previous Public Ruling No. 12/2017 in line with the current changes in the law in relation to the same.

There are 3 main additions in Public Ruling No. 7/2020:
(1) Limitation period for application of extension of time.
(2) Appeal against best judgement assessment.
(3) Appeal involving an application for negotiation agreement.

Click here to download the following infographic and click here to download the Public Ruling No.7/2020: Appeal Against An Assessment and Application for Relief by Inland Revenue Board of Malaysia.






For more insight into this area of law, please contact our Partner in the Tax Practice Group:
Feruz Anwar Seth


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