Category FAQs Search : Special Commissioners of Income Tax (PKCP)
Question: Who hears the appeals?
Answer: The cases are heard by a panel of three persons. The Chairman must be an officer of the Judicial and Legal Service or a holder of an office to which the Judges Remuneration Act 1971 applies or an advocate. The other two members are persons appointed on contract from various fields like taxation, accounts, law and others.
(Source: Official Portal of Ministry of Finance, 21 Feb 2025)
Source Link: https://www.mof.gov.my/portal/pdf/bahagian/pkcp/faq-en.pdf