Where Does Your Tax Appeal Go? The Special Commissioners and the Tax Appeal Tribunal

Introduction

You receive an assessment you disagree with, and you appeal. But where does the appeal go after the review by the Director General of Inland Revenue (DGIR/HASiL)?

This article explains the current statutory appeal body — the Special Commissioners of Income Tax (SCIT) — and the plan to merge it with the Customs Appeal Tribunal into the Tax and Services Appeal Tribunal.

Appeal route: Form Q → DGIR review → SCIT → High Court

An appeal against an assessment is made via Form Q within 30 days after the notice of assessment is served (s.99 of the ITA). If there is no agreement after review by the DGIR (s.101), the appeal is referred to the Special Commissioners of Income Tax (SCIT) (s.102).

The SCIT is a body established under s.98 of the Income Tax Act 1967 (Act 53) and hears appeals. The SCIT's decision in certain cases is final (e.g. an application for extension of time that is refused — no further appeal).

An SCIT decision may be appealed to the High Court on questions of law.

e-Appeal of Assessment via MyTax

From 1 June 2026, appeals against assessments may be lodged online via MyTax (e-Appeal).

Current status of the SCIT

As of November 2025, the Ministry of Finance (MOF) still assigns the hearing of tax appeal cases (within 12 months) to the SCIT Office (Treasury Client Charter).

The official HASiL page (updated 25/06/2026) still mentions the SCIT in the appeal process.

The Tax and Services Appeal Tribunal (TRCBP) plan

Budget 2020 announced the plan to merge the SCIT and the Customs Appeal Tribunal into the Tax and Services Appeal Tribunal (TRCBP). An official Treasury portal (trcbp.treasury.gov.my) exists.

Distinguish the three bodies

SCIT — Special Commissioners of Income Tax; the current income tax appeal body.
Customs Appeal Tribunal — appeal tribunal for customs/duties.
TRCBP — Tax and Services Appeal Tribunal; the plan to merge the two bodies above.

Frequently Asked Questions (FAQ)

Q. I disagree with the Director General's review decision. Where do I go? A. The appeal is referred to the Special Commissioners of Income Tax (SCIT) under s.102 of the ITA. An SCIT decision may be appealed to the High Court on questions of law.

Q. How long do I have to appeal? A. Form Q must be submitted within 30 days after the notice of assessment is served (s.99).

Q. Can an appeal be made online? A. From 1 June 2026, yes — via MyTax (e-Appeal of Assessment).

Q. Has the Tax Appeal Tribunal already replaced the SCIT? A. The current status could not be confirmed on the review date (2026-11-08). As of November 2025, MOF still assigns tax appeal case hearings to the SCIT Office, and the HASiL page still mentions the SCIT in the appeal process.

Q. What is the difference between the SCIT and the Customs Appeal Tribunal? A. The SCIT hears income tax appeals; the Customs Appeal Tribunal hears customs/duty appeals. The plan to merge the two into the TRCBP was announced since Budget 2020.

Glossary

SCIT — Special Commissioners of Income Tax (statutory appeal body under s.98 of the ITA).
DGIR — Director General of Inland Revenue (HASiL).
Form Q — form for appealing against an assessment (within 30 days).
e-Appeal — online appeal via MyTax (from 1 June 2026).
TRCBP — Tax and Services Appeal Tribunal (merger plan).
YA — Year of Assessment.