Taxpayers who wish to contest assessments raised by the IRB may either appeal to the Special Commissioners of Income Tax or file a Judicial Review at the High Court. It is therefore crucial for tax consultants and taxpayers to understand the difference between these forums. Taxpayers who appeal against tax assessments should also be aware of the legal procedures, technicalities, implications and costs involved in the appeal process. This workshop provides the basic “know-how” for taxpayers and tax agent when preparing tax appeals and how to deal with lawyers. This workshop also covers a vital chapter on Director’s Duties and Responsibilities which arms Directors with the knowledge and awareness of their tax responsibilities.
1. Tax Appeals
● Step by step process of filing your tax appeals to the
Special Commissioners of Income Tax.
● Avoiding the common pitfalls of appeals.
● Missed the deadline? Applying for an extension of time.
2. Stay of Proceedings
● Pay first, talk later!
● What are your chances of getting a Stay?
● Types of Stay
● What are Special Circumstances?
● Recent tax developments on Stay applications
3. Judicial Review
● 2 stages of judicial review
● Judicial review vs domestic remedy
● Putative Respondent
● What are your chances of getting a judicial review?
● Analysis of case laws on Judicial Review
4. Director’s Duty and Responsibilities
● What are the responsibilities and liabilities of Directors?
● Section 75A ITA 1967
John Ung Soon Hock graduated with a First Class Honours LLB Degree from the University of Hertfordshire, UK and obtained his CLP in Malaysia. He is admitted as an Advocate & Solicitor of the High Court of Malaya. He is based in Penang and handles a wide range of general civil litigation such as corporate disputes, contract, defamation and income tax matters. Among the income tax matters that he has handled include preparation of legal opinion, reinvestment allowance, badges of trade, intra-group relief, Transfer Pricing Documentation and tax appeals to the Special Commissioners of Income Tax and the Civil Courts. Prior to joining private practice, he
previously worked at the Attorney General’s Chambers as a Federal Counsel and Deputy Public Prosecutor.