TAX HELP / TAX APPEAL
Disagree with an LHDN assessment? Check the notice and the applicable appeal route.
A formal assessment can have time-sensitive consequences. The correct response depends on the assessment type, grounds and date of service.
Enquire →PRACTICAL GUIDANCE
What is Form Q?
For assessments within the scope of section 99 of the Income Tax Act 1967, Form Q is the prescribed notice of appeal. The usual period is 30 days after service of the assessment, subject to the applicable provisions.
Missed the usual deadline?
Form N may be relevant when applying for an extension of time where permitted. Approval is not automatic and reasons and supporting documents may be needed.
Can appeals be made online?
LHDN extended e-Rayuan Taksiran through MyTax in June 2026 for eligible income tax cases. Certain categories, including capital gains tax, withholding tax and assessments arising from investigation, are excluded from that online channel.
What about tax payment?
An appeal does not automatically suspend every payment obligation. Confirm the requirements under the relevant assessment and legislation.
Frequently asked questions
Is Form Q always the correct form?
No. The appropriate route depends on the type of tax, decision and law.
Will Form N guarantee an extension?
No. The application is assessed under the relevant requirements.
Our approach
This site provides general information and introduces enquiries to suitable professional service providers. It does not itself provide regulated tax representation, and no outcome is guaranteed.
Enquire →Official reference: Inland Revenue Board of Malaysia (HASiL). Check current guidance and deadlines for your case.