Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Chapter 18
238. Relief in respect of error or mistake under Part XI
Feedback & supportIf any Constituent Entity who has paid tax for any
Financial Year alleges that an assessment relating to that
Financial Year is excessive by reason of some error or mistake in a return or statement made by it for the purposes of this
Part and furnished by it to the Director General prior to the assessment becoming final and conclusive, the Constituent
Entity may within five Financial Years after the end of the
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Financial Year within which the assessment was made make an application in writing to the Director General for relief and section 131 of this Act as far as it is applicable and with the necessary modifications, shall apply.