Malaysia legislation
Section 66
Section 66
(2)
On receiving an application under subsection (1) the Director
General shall inquire into the matter and, subject to this section, shall give by way of repayment of tax such relief in respect of the alleged error or mistake as appears to him to be just and reasonable.
(3)
In determining any application under this section, the Director
General shall have regard to all the relevant circumstances of the case and in particular—
Petroleum (Income Tax)
(a)
shall consider whether the granting of relief would result in the exclusion from charge to tax of income of the applicant;
and
(b)
for that purpose may take into consideration the chargeability of the applicant for years of assessment other than the year to which the application relates and assessments made upon him for those years.
(4)
No relief shall be given under this section in respect of an error or mistake as to the basis on which the chargeability of the applicant ought to have been computed if the return or statement containing the error or mistake was in fact made on the basis of, or in accordance with, the practice of the Director General generally prevailing at the time when the return or statement was made.
(5)
An application under subsection (1) shall be as nearly as may be in the same form as a notice of appeal under section 43; and, where the applicant is aggrieved by the Director General’s decision on the application—
(a)
the applicant may, within six months after being informed of the decision, request in the prescribed form for the
Director General to forward the application to the
Special Commissioners;
(b)
the Director General shall within three months after receiving the request send the application forward as if he were sending an appeal forward pursuant to section 46; and
(c)
the application shall thereupon be deemed to be an appeal and shall be disposed of accordingly.
Relief other than in respect of error or mistake