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Category FAQs Search : Special Commissioners of Income Tax (PKCP)

Question: Is the decision of the Special Commissioners of Income Tax final?

Answer: The decision of the Special Commissioners of Income Tax is not final. Any party not satisfied with the decision of the Special Commissioners of Income Tax which is issued as a Deciding Order can appeal to the High Court. Further appeal may be made from the decision of the High Court to the Court of Appeal.To decide within THIRTY (30) days of Application for Extension of Time to File Appeal (Form N) from the date SCIT received the file.

(Source: Official Portal of Ministry of Finance, 21 Feb 2025)

Source Link: https://www.mof.gov.my/portal/pdf/bahagian/pkcp/faq-en.pdf