On 22 October 2015, the Inland Revenue Board of Malaysia published Public Ruling (PR) No. 7/2015 - Appeal against an Assessment and Application for Relief. The public ruling updates previous guidance by providing additional guidance on the right to appeal and the procedure and application for relief in respect of a taxpayer error or mistake.
The general procedures are not changed, which include the filing of Form Q with the Director General of Inland Revenue within 30 days of the notice of a…