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RELIEF UNDER S131, Appeal - Coggle Diagram
RELIEF UNDER S131
Errors or mistakes S131
Meaning
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error, misconception, misunderstanding
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Examples
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did not claim deductions such as zakat, approved donations
Conditions
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taxpayer must make written application by letter/Form CP15C to DGIR within 5y after end of YA in which assessment deemed
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Appeal
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Procedure
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DG will first examine appeal before he decides to accede/compromise with taxpayer/forward appeal to SCIT
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As regard tax raised, taxpayer is
- obliged to settle tax in full
- within 30d of date of NA
notwithstanding that he has lodged an appeal against assessment