A Practical Guide To Income Tax And Customs Appeals | 2022

A Practical Guide To Income Tax And Customs Appeals

This book offers novice tax lawyers, accountants, inland revenue officers, and tax agents a clear and informative guidance on handling income tax and customs appeals. It was written by an experienced tax lawyer and a former Assistant Director of Inland Revenue. The book has been specifically written in response to the new tax appeals process implemented in January 2020 as a result of the Income Tax (Amendment) Act 2019.

This book covers the appeals process for the Customs Appeal Tribunal, Special Commissioners of Income Tax, and appellate courts (High Court and Court of Appeal). It also covers the tax returns filed by individuals and businesses, as well as the assessments made on them, as well as the review of and appeals against the Director General of Customs' rulings and the problems with judicial review in situations involving revenue. The procedure for preparing and conducting an income tax appeal and an appeal before the Customs Appeal Tribunal will be explained to readers, and they will receive helpful advice in the process. Additionally, the key considerations for filing appeals with the appellate courts will be emphasised.

TABLE OF CONTENTS Of A Practical Guide To Income Tax And Customs Appeals

1. Introduction
2. Tax Returns and Assessments
3. Amendment of Tax Returns
4. Appeals and the Special Commissioners
5. New Procedure of Appeal from the Special Commissioners to the High Court
6. Conducting a Case Before the Special Commissioners of Income Tax
7. Procedure of Appeal – Stamp Duty
8. Appeals at the Appellate Courts
9. Customs Appeal Tribunal
10. Review by Director-General of Customs
11. Appeals to the Customs Appeal Tribunal under the Previous Law – The Case of Starken AAC Sdn Bhd
12. Judicial Review

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