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What are my rights as a taxpayer?

As a taxpayer, you have the rights to:
  1. obtain tax information and advice

  2. privacy and confidentiality

  3. challenge or appeal against an assessment

1. Obtain Tax Information and Advice

You have the right to receive fair and courteous services from the Inland Revenue Board of Malaysia (Malay: Lembaga Hasil Dalam Negeri Malaysia LHDNM).

Taxpayers have the rights to give feedback, comments, raise complaints about the services they received. If you think any of the employees has mistreated you, you can lodge a complaint with the Inland Revenue Board of Malaysia.

Free tax help is available from the Inland Revenue Board of Malaysia for taxpayers by telephone, in person or via the internet where information is available 24 hours a day, seven days a week.

If you are severely financially distressed and can't afford to pay the tax amount you owe in full, you may contact the Collection Unit of the LHDNM branch which handles your file and apply to pay by installments.

www.hasil.gov.my

When seeking help over the internet, taxpayers should be cautious and go to the authentic LHDNM website. The official website does not end in .com.my, .net.my or .org.my or any other designation. Click on Eng for content in English.

Taxpayers can access useful tax information for individuals, businesses and companies.

In the Contact Us - Feedback section, taxpayers can submit online inquiries relating to taxation issues in Malaysia, including:
  1. Tax Inquiry: Individual Taxation, Sole Proprietorship and Partnership Taxation, Employer Taxation, Company and Organization Taxation, Tax Refund, Real Property Gain Tax, Stamp Duty

  2. Application: Document for e-Daftar Purpose, Reset Password e-PCB or e-Data PCB, Update Taxpayers Details

  3. EzHasil Inquiry: e-Filing, e-Lejar, e-Bayaran, Organization e-Filing (OeF), STAMPS, e-Kemaskini, e-PCB, Tax Agent e-Filing (TAeF), e-SPC, e-Daftar

  4. Complaint: Delay, No Further Action, Poor Quality of Service, Unfair Action, Others

LHDNM Online Tax Inquiries Screenshot
Inland Revenue Board of Malaysia Online Tax Inquiries Screenshot


Telephone

Taxpayers may ask tax questions by calling the toll-free Hasil Care Line at 1-800-88-5436. If you are residing overseas, you may call 6 (03) 7713-6666 to ask tax questions. It operates from 9.00 a.m. till 5.00 p.m., local time in Malaysia, Monday to Friday.

Taxpayers should call the toll-free HASiL Recovery Call Centre at 1-800-88-4726 to seek help in resolving tax payment problems and stoppage order imposed where Recovery Tax Consultant will help with inquiries regarding personal income tax payment method, company tax payment method, monthly tax deduction (Malay: Potongan Cukai Bulanan PCB) and payments for stoppage order.

Stoppage order is an order imposed on an individual or a company director who fails to settle the balance of income tax, real property gains tax and corporate tax. The order prevents a person from leaving Malaysia.


2. Privacy and Confidentiality

Inland Revenue Board of Malaysia is not allowed to disclose or publicize any information relating to your tax return or other documents you submit unless you are found guilty or convicted of any offence under the Income Tax Act 1967 [Act 53].

3. Challenge or Appeal Against an Assessment

You have the right to appeal if:
  • You are not satisfied with the manner in which your income has been assessed.

  • Personal reliefs have not been given appropriately.

  • You have forgotten to claim certain expenses or reliefs.

  • There is an error in the assessment issued by the LHDNM office.

How to Appeal

You have to write to the LHDNM branch which issued the notice of assessment, not later than thirty (30) days from the date of the notice.

If the Director General grants you permission to appeal against an assessment to the Special Commissioners, you will will required to submit four(4) copies of Form Q which can be obtained from the LHDNM branch.

Special Commissioners of Income Tax is an independent tribunal consisting of panel members appointed by the Yang di-Pertuan Agong to handle tax appeals.


Attach the following supporting documents to your Form Q:
  • Letter stating the error, expenses claimed, deductions, exemptions or other related information.

  • Relevant documents such as expenses claimed, deductions or reliefs.

  • Any other documents required by LHDNM where there is insufficient proof to enable amendment to the assessment made.

In the case of advance assessment, the appeal must be made within the first three (3) months of the year of assessment following the year of assessment for which the assessment was made.

You are require to complete Form Q with detailed grounds of appeal to support your position. State the reasons you disagree with the notice of assessment issued.

You are still required to pay your tax liabilities even though you have made an appeal.


If an appeal cannot be submitted within the specified period, an application for extension of time for appeal can be made by way of Form N which can be obtained from the LHDNM branch. If an application for extension of time is approved, you will receive a notification of extended date in Form CP15A.

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Knowledge Base ID :   1588
Last Reviewed :   April 7, 2017
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