Malaysia legislation
Section 45
Section 45
The principal Act is amended by inserting after section 19
the following section:
“Relief other than in respect of error or mistake 19a. (1) Where any person, who has furnished to the Director
General a return in respect of a chargeable asset disposed of in a year of assessment in accordance with section 13 and has paid tax for that disposal, alleges that the assessment relating to that year of assessment is excessive by reason of—
(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; or
(b)
the approval for any exemption, relief, remission, allowance or deduction is granted after the year of assessment in which the return is furnished,
Act 851
that person may make an application in writing to the Director
General for relief.
(2)
The application under subsection (1) shall be made 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.
(3)
Upon receiving an application under subsection (1), the Director General shall inquire into the matter and may give such relief by way of repayment of tax which appears to the Director General to be just and reasonable.
(4)
An application under subsection (1) shall be made as nearly as may be in the same form as a notice of appeal under section 99 of the Income Tax Act 1967.
(5)
Where the applicant is aggrieved by the Director
General’s decision on the application under subsection (1)—
(a)
the applicant may within six months after being informed of the decision, request in writing to 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 102 of the Income Tax Act 1967; and
(c)
the application shall thereupon be deemed to be an appeal and shall be disposed of accordingly.”.
Amendment of section 20