Malaysia legislation
Section 46
Section 46
(1A)
Where a person has made an application to invoke a mutual agreement procedure pursuant to an arrangement under section 65A and the ground in which the application is made is similar with the appeal filed under this Act—
(a)
no appeal shall be sent forward to the Special Commissioners until the determination of the mutual agreement procedure;
(b)
the person may within thirty days from the determination of the mutual agreement procedure request to the
Director General in writing to forward such appeal to the
Special Commissioners; and
(c)
the Director General shall within three month after receiving the request send the appeal forward to the
Special Commissioners.
(2)
(Deleted by Act 608).
(3)
No appeal shall be sent forward to the Special Commissioners if the Director General and the appellant have or are deemed to
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have come to an agreement in respect of it in accordance with subsection 45(2), (3) or (4).
(4)
Where an appeal is sent forward to the Special Commissioners pursuant to this section, the appeal shall be sent forward in the manner provided by the Third Schedule and that Schedule shall have effect for regulating the hearing and determination of the appeal and otherwise as provided therein.
(5)
Where an appeal has been sent forward to the Special
Commissioners pursuant to this section—
(a)
the Director General and the appellant at any time before the hearing of the appeal by the Special Commissioners is completed may come to an agreement of the kind mentioned in subsection 45(2) with regard to the assessment to which the appeal relates; or
(b)
the appellant may at any time withdraw the appeal.
(6)
Where the Director General and the appellant come to an agreement under paragraph 5(a), the Director General shall and the appellant may, send a true copy of the agreement to the
Special Commissioners.
(7)
Where the Special Commissioners are satisfied that the
Director General and the appellant have come to an agreement under paragraph (5)(a) with regard to the assessment to which an appeal relates—
(a)
the proceedings before the Special Commissioners relating to the appeal shall abate;
(b)
the agreement shall have effect as if it had been come to under subsection 45(2); and
(c)
subsections 45(8) and (9) shall apply accordingly.
(8)
Where the Special Commissioners are satisfied that the appellant has withdrawn his appeal under paragraph (5)(b)—
Petroleum (Income Tax)
(a)
the proceedings before the Special Commissioners relating to the appeal shall abate; and
(b)
the assessment to which the appeal relates shall be final and conclusive for the purposes of this Act.
(9)
In this section, “appeal” means an appeal against an assessment.
Reference to the Price Review Committee