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Special Commissioners of Income Tax (PKCP)

Vision

To be a body that is credible, impartial and competent in the determination of income tax disputes while complying faithfully with the Federal Constitution and related tax laws.

Mission

To resolve and determine in a timely, fairly and efficiently manner all appeals from taxpayers who are disputing the tax assessment of the Director General of Inland Revenue (DGIR).

Objective

Hearing and deciding income tax appeal issues of facts and law in accordance with:
  1. Income Tax Act 1967 [Act 53];
  2. Petroleum (Income Tax) Act 1967 [Act 543];
  3. Real Property Gains Tax Act 1976 [Act 169]; and
  4. Labuan Business Activity Tax Act 1990 [Act 445].

Function

To hear and decide fairly in accordance with provision of law, the tax income appeal case filed by the taxpayer against the assessment of the Director General of Inland Revenue Board.
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