When you receive a Form JA, Notice of Assessment from HASiL,
you sees one letter from HASiL.
Open and see.
Form JA.
Then he looks at the tax payable amount.
His eyes suddenly become double size.
“Har? Why so much one?”

Straight away, he calls the accounts girl.
The accounts girl looks at it and says:
“Boss, this one need to ask auditor.”

Auditor looks at it and says:
“This one need to check supporting documents first.”

After hearing that, the boss does not check the deadline first.

His first question is:
“Appeal fee how much ah?”

Then the shopping starts.
He asks the first tax agent.
Then the second tax agent.
Then the third tax agent.
Finally, he calls another tax agent recommended by a friend, said to be the cheapest tax agent in the universe.

The problem is this.

HASiL will not pause the deadline just because you are still comparing quotations.

Under Section 99 of the Income Tax Act 1967, if you disagree with an assessment,
generally you only have 30 days from the date the notice is served to file an appeal.

Tax appeal has a statutory deadline.

The good news is, from 1 June 2026,
HASiL has introduced e-Rayuan Taksiran through the MyTax portal.
In simple English, this is an online tax assessment appeal system.

Previously, taxpayers had to print Form Q, prepare supporting documents, and go to the HASiL branch to submit the appeal.

Now, eligible income tax assessment appeals can be submitted online through MyTax.

Taxpayers can also check the appeal status, receive notifications, acceptance letters, rejection letters, and decisions on extension of time applications.

This is good news for SME taxpayers.
Less travelling.
Less paperwork.
Less parking headache.

But please remember.
The portal only makes submission easier.
It will not write your grounds of appeal for you.
It will not arrange your supporting documents nicely for you.
It will not automatically make your appeal successful.

Whether your appeal can succeed still depends on whether your reasons are valid, your documents are complete, and your explanation makes sense.

One more thing.

The e-Rayuan Taksiran facility does not cover Capital Gains Tax, Withholding Tax, or assessments raised from investigation cases.
These cases will continue to follow the existing procedures.

LHDN’s digitalisation effort is a good step forward.
But deadline is still deadline.
If you receive a Form JA, don’t panic.
Don’t delay.

Please, for God’s sake, don’t spend 25 days looking for the cheapest tax agent in the universe.

Read the notice.
Understand the assessment.
Check the deadline.
Then seek professional advice quickly.

Read the full content in our blog
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