Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Chapter 15
219. Right of appeal under Part XI
Feedback & supportA Constituent Entity aggrieved by an assessment or additional assessment made on him under this Part may appeal to the Special Commissioners against the assessment or additional assessment in the same manner as an appeal against an assessment under any other provisions in this Act, and sections 99, 100, 101 and 102 of this Act, as far as they are applicable and with the necessary modifications, shall apply to an appeal against an assessment or additional assessment made under this Part as if every reference in those sections to income tax or to tax were a reference to
Domestic Top-up Tax or Multinational Top-up Tax.
Schedule 5 shall apply with necessary modifications in relation to the procedures of hearing of appeals to the
Special Commissioners and to the procedures of hearing of further appeals.
Kewangan (No. 2)