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2.3.1 appeal process for remission or waiver of penalty

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2.3.1 Appeal Process for Remission or Waiver of Penalty (1) Dalam Simpanan (2) LHDNM Proses (10) Perlu Sokongan TPDS - Rayuan (91) Ditolak LHDNM - Rayuan (53) Perlu Sokongan KPP/TPC - Rayuan (90) Untuk Diproses TPDS - Rayuan (93) Perlu Tindakan KPP/TPC - Rayuan (54) Perlu Kelulusan KPP/TPC - Rayuan (20) Perlu Kelulusan PC - Rayuan (8) Hantar Semula Ke LHDNM (38) Perlu Tindakan Penaksir (52) LHDNM Proses TPDS (21) Perlu Tindakan TPDS - Rayuan (28) Permohonan Diluluskan (34) Permohonan Ditolak (58) Hantar Semula Ke LHDNM (TPDS)

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2.3.1 Appeal Process for Remission or Waiver of Penalty. (54) Perlu Kelulusan KPP/TPC - Rayuan. (21) Perlu Tindakan TPDS - Rayuan. (38) Perlu Tindakan Penaksir. (91) Ditolak LHDNM - Rayuan. (52) LHDNM Proses TPDS. (90) Untuk Diproses TPDS - Rayuan. (53) - PowerPoint PPT Presentation

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Page 1: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.3.1 Appeal Process for Remission or Waiver of Penalty

(1)Dalam

Simpanan

(2)LHDNMProses

(10)Perlu Sokongan

TPDS - Rayuan

(91)DitolakLHDNM- Rayuan

(53)Perlu Sokongan

KPP/TPC- Rayuan

(90)Untuk Diproses

TPDS - Rayuan

(93)Perlu Tindakan

KPP/TPC - Rayuan

(54)Perlu Kelulusan

KPP/TPC- Rayuan

(20)Perlu

Kelulusan PC- Rayuan

(8)Hantar Semula

Ke LHDNM

(38)Perlu

TindakanPenaksir

(52)LHDNMProsesTPDS

(21)Perlu

Tindakan TPDS - Rayuan

(28)Permohonan

Diluluskan

(34)Permohonan

Ditolak

(58)Hantar Semula

Ke LHDNM (TPDS)

Page 2: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.3.2 Appeal Process for Extension of Time to Pay Duty

(1)Dalam

Simpanan

(2)LHDNMProses

(91)DitolakLHDNM- Rayuan

(26)Perlu

KelulusanTPDS - Rayuan

(38)Perlu Tindakan

Penaksir- Rayuan

(8)Hantar Semula

Ke LHDNM(34)

PermohonanDitolak

(28)Permohonan

Diluluskan

Page 3: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.3.3 Appeal Process for Extension of Time to Appeal

(1)Dalam

Simpanan

(2)LHDNMProses

(91)DitolakLHDNM- Rayuan

(26)Perlu

KelulusanTPDS - Rayuan

(38)Perlu Tindakan

Penaksir- Rayuan

(8)Hantar Semula

Ke LHDNM(34)

PermohonanDitolak

(28)Permohonan

Diluluskan

Page 4: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.3.4 Appeal Process against Assessment / Valuation

(1)Dalam

Simpanan

(2)LHDNMProses

(91)DitolakLHDNM- Rayuan

(26)Perlu

KelulusanTPDS - Rayuan

(38)Perlu Tindakan

Penaksir- Rayuan

(17)Sedia UntukTaksiran Duti

(LHDNM)

(34)Permohonan

Ditolak

(95)Perlu

IndorsmenTPDS - Rayuan

(28)Permohonan

Diluluskan

(8)Hantar Semula

Ke LHDNM

(3)JPPH

Terima

(9)Telah Dinilai

JPPH

Page 5: 2.3.1 Appeal Process for Remission or Waiver of Penalty

Amendment of General Information in Certificate - Application for SIS

(84)Permohonan

Pinda MaklumatAm Sijil Ditolak

(81)Ditolak TPDS

Pinda MaklumatAm Sijil

(85)Perlu Kelulusan

TPDS - PindaMaklumat Am

Sijil

(12)Duti Telah Dibayar /

Dikecualikan

(83)Permohonan

Pinda MaklumatAm Sijil

Diluluskan

(98)Hantar SemulaPerlu KelulusanPinda Maklumat

Am Sijil

Page 6: 2.3.1 Appeal Process for Remission or Waiver of Penalty

Amendment of General Information in Certificate Application for non-SIS

(80)Permohonan

KemaskiniMaklumat

Am Sijil/Resit

(86)Ditolak LHDNM

- Pinda MaklumatAm Sijil

(83)Permohonan

Pinda MaklumatAm Sijil

Diluluskan

(85)Perlu Kelulusan

TPDS - PindaMaklumat Am

Sijil

(84)Permohonan

Pinda MaklumatAm Sijil Ditolak

(98)Hantar SemulaPermohonan

Kemaskini MaklumatAm Sijil/Resit

(12)Duti Telah Dibayar /

Dikecualikan

Page 7: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.8 Payment Cancellation for Receipts Issued Through SIS

(44)PermohonanPembatalan

Sijil

(11)Sedia Untuk

TerimaBayaran

Page 8: 2.3.1 Appeal Process for Remission or Waiver of Penalty

Repayment of Duty application for amount ≤50K

(1)Dalam

Simpanan

(64)Ditolak KPP

- Bayaran Balik

(2)LHDNMProses

(60)Ditolak LHDNMBayaran Balik

(63)Perlu

Kelulusan KPP- Bayaran Balik

(65)PermohonanBayaran Balik

Ditolak

(66)PermohonanBayaran Balik

Diluluskan

(61)Perlu

Sokongan TPDS- Bayaran Balik

(70)Hantar Semula

ke LHDNM - Bayaran Balik

(62)Ditolak TPDS

– Bayaran Balik

Page 9: 2.3.1 Appeal Process for Remission or Waiver of Penalty

Repayment of Duty application for amount >50K

(1)Dalam

Simpanan

(69)Ditolak PC

- Bayaran Balik

(52)LHDNMProsesTPDS

(60)Ditolak LHDNM- Bayaran Balik

(68)Perlu

Kelulusan Pengarah

- Bayaran Balik

(65)PermohonanBayaran Balik

Ditolak

(66)PermohonanBayaran Balik

Diluluskan

(67)Perlu

Sokongan KPP- Bayaran Balik

(64)Ditolak KPP

- Bayaran Balik

(58)Hantar Semula

Ke LHDNM (TPDS)

Page 10: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.10.5 Re-process the Repayment Data Amount ≤50K

(79)Duti Gagal

Dibayar Balik (Penaksir)

(97)Pembetulan Maklumat

Bayaran Balik

(61)Perlu

Sokongan TPDS -Bayaran Balik

(62)Ditolak TPDS -Bayaran Balik

(63)Perlu Kelulusan

KPP -Bayaran Balik

(64)Ditolak KPP- Bayaran

Balik

(65)PermohonanBayaran Balik

Ditolak

(66)PermohonanBayaran Balik

Diluluskan

Page 11: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.10.5 Re-process the Repayment Data Amount > 50K

(79)Duti Gagal

Dibayar Balik (TPDS)

(97)Pembetulan Maklumat

Bayaran Balik

(67)Perlu

Sokongan KPP/TPC -

Bayaran Balik

(68)Perlu Kelulusan

Pengarah -Bayaran Balik

(64)DitolakKPP -

Bayaran Balik

(69)Ditolak PC

- Bayaran Balik

(65)PermohonanBayaran Balik

Ditolak

(66)PermohonanBayaran Balik

Diluluskan

Page 12: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.12 Application for Relief under Section 15 or 15A

(1)Dalam

Simpanan

(34)Permohonan

Ditolak

(2)LHDNMProses

(6)Ditolak LHDNM

(40)Perlu Kelulusan

PengarahNegeri

(38)Perlu Tindakan

PenaksirNegeri

(28)Permohonan

Diluluskan

(8)Hantar Semula

ke LHDNM

Page 13: 2.3.1 Appeal Process for Remission or Waiver of Penalty

2.16 Amendment of Notice of Assessment

(3)JPPH

Terima

(19)Sedia UntukBayaran Duti

(59)PembetulanTaksiran Duti

(9)Telah Dinilai

JPPH

(13)Perlu

IndorsmenDaripada

TPDS

(12)Duti TelahDibayar /

Dikecualikan

Page 14: 2.3.1 Appeal Process for Remission or Waiver of Penalty

5.4.8 Use case for LHDNM – Cawangan Duti Setem (Kasyer)

Receive Payment (All)

View Reporting Module(Payment and Accounting)

(Selected territory and application only)

Print Certificate / Receipt (All)

Perform ‘Kewangan 38’ and‘Franking’ Data Entry

Page 15: 2.3.1 Appeal Process for Remission or Waiver of Penalty

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