Malaysia legislation
Section 66A
Section 66A
(a)
any exemption, relief, remission, allowance or deduction granted for that year of assessment under this Act or any other written law is published in the Gazette after the year of assessment in which the return is furnished;
(b)
the approval for any exemption, relief, remission, allowance or deduction is granted after the year of assessment in which the return is furnished; or
(c)
a deduction not allowed in respect of payment of interest, royalty, services, technical advice, assistance, rent or other payments made under any agreement or arrangement for the use of movable property derived from Malaysia or contract payment to a non-resident contractor which is not due to be paid under the provisions of the law for the time being in force in Malaysia relating to income tax on the day the return is furnished, the chargeable person may make an application in writing to the
Director General for relief.
(2)
The application under subsection (1) shall be made—
(a)
in respect of paragraph 1(a) or (b), within five years after the end of the year the exemption, relief, remission, allowance or deduction is published in the Gazette or the approval is granted, whichever is the later; or
(b)
in respect of paragraph (1)(c), within one year after the end of the year the payment is made.
(3)
On receiving an application under subsection (1), the Director
General shall inquire into the matter and may give by way of repayment of tax such relief as appears to the Director General to be just and reasonable.
Petroleum (Income Tax)
(4)
An application under subsection (1) shall be as nearly as may be in the same form as a notice of appeal under section 43.
(5)
Where the applicant is aggrieved by the Director General’s decision on the application under subsection (1), the following provisions shall apply:
(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.