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Guideline on Dispute Resolution Proceeding (DRP)

Updated: May 2, 2022


LHDN : Guideline on Dispute Resolution Proceeding (DRP) - PDF

73. LHDNM Guideline on Dispute Resolution Proceeding (DRP)
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LHDNM Guideline on Dispute Resolution Proceeding (updated 15 June 2021)

73.1 LHDNM Guideline on Dispute Resolution Proceeding (updated 15 June 2021)
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LHDNM Guideline on Dispute Resolution Proceeding dated March 2019

73.2 LHDNM Guideline on Dispute Resolution Proceeding dated March 2019
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Confirmation Letter from LHDB that the notice of Appeal (Form Q) Received

73.3 Confirmation Letter from LHDB that the notice of Appeal (Form Q) Received
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The Dispute Resolution Proceeding, or DRP, is an initiative of the IRBM that was implemented on July 1, 2013, to allow taxpayers to settle an appeal or application for relief without having to submit it to the Special Commissioners of Income Tax (SCIT) for a decision.


争议解决程序,或称 DRP,是税收局于2013年7月1日实施的一项举措,以让纳税人可以在不必经过所得税特别专员 [SCIT, the Special Commissioners of Income Tax] 的情况下,解决上诉或减免申请。










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