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The Tax Appeal Process
REGISTRATION FEE (RM) The registration fees are exclusive of Service Tax
CTIM Member (23WS/046)
330
CTIM Student (23WS/046)
330
Members Firm Staff (23WS/046)
363
Closing Date | 9 November 2023
COURSE OUTLINE
• Procedures and steps to file the petition of Appeal (Form Q)
• Application for extension of time to file Form Q, via submission of Form N
• Rights of taxpayers in the appeal process
• Detailed discussion and sharing of experience on the relevant legislative provisions under the Income Tax Act, 1967 pertaining to appeals against excessive assessments
• Time bar of 5 years for the raising of assessment by the IRB
• The rights and circumstances under which the IRB can raise assessments beyond the statutory time bar of 5 years
• The standard of proof to be demonstrated by the IRB in cases involving fraud, wilful default and negligence
• Recording a settlement at the Special Commissioners of Income Tax – rights of taxpayers and deeming provisions under the Income Tax Act, 1967
• Case studies
PROFILE(s)
Harvindar Singh is a Fellow of Chartered Association of Certified Accountants and is a member of the Malaysian Institute of Accountants (MIA) as well as the Chartered Tax Institute of Malaysia (CTIM). Harvindar was attached to the tax divisions of PWC and E&Y as a tax consultant and is currently the Managing Partner of Harvey & Associates, a boutique firm that specialises in taxation consulting services as well as the Tax Partner in SCS Global Consulting (M) Sdn Bhd. Harvindar has more than 29 years of extensive experience in taxation advisory, transfer pricing documentation preparation, tax planning as well as tax audits and investigations and he serves as a Tax Specialist to numerous corporate entities such as SK International (M) Sdn Bhd and other MNEs and organisations. He is currently serving as the Chairman of the Editorial Board of the Budget Commentary and Tax Information Booklet which is produced jointly by MIA, CTIM and MICPA. Mr Harvindar is a Council Member of CTIM.
