{"id":1816,"date":"2025-02-12T07:36:24","date_gmt":"2025-02-12T07:36:24","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1816"},"modified":"2026-03-18T12:39:42","modified_gmt":"2026-03-18T04:39:42","slug":"assessment-disputes","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/assessment-disputes\/","title":{"rendered":"Pertikaian Taksiran"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1816\" class=\"elementor elementor-1816\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63f44ab e-flex e-con-boxed e-con e-parent\" data-id=\"63f44ab\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d3c10f elementor-widget elementor-widget-heading\" data-id=\"0d3c10f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Pertikaian Taksiran<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6cea2f0 e-flex e-con-boxed e-con e-parent\" data-id=\"6cea2f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6a3766 elementor-widget elementor-widget-button\" data-id=\"a6a3766\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CUKAI JUALAN DAN PERKHIDMATAN<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8dd4643 elementor-widget elementor-widget-text-editor\" data-id=\"8dd4643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"level-header\"><span class=\"headertitle headermarker\"><strong>Kajian Semula dan Rayuan<br \/><\/strong><br \/><\/span><\/div><ul><li style=\"list-style-type: none;\"><ul class=\"dfwp-list margin-bottom-30\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><p><span class=\"headertitle headermarker\">Mana-mana individu yang terkilan dengan apa-apa keputusan yang dibuat oleh pegawai SST boleh memohon untuk kajian semula dan semakan keputusan kepada Ketua Pengarah dalam tempoh 30 hari dari tarikh pemberitahuan keputusan itu. Dia juga boleh membuat rayuan terus kepada Tribunal dalam tempoh 30 hari dari tarikh keputusan yang dipertikaikan.<\/span><\/p><p>\u00a0<\/p><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">Kes rayuan boleh dibentangkan oleh pembayar cukai sendiri atau mana-mana individu yang beliau lantik. Prosiding perbicaraan akan dijalankan secara tertutup melainkan kedua-dua pihak bersetuju untuk perbicaraan secara terbuka.<br \/><\/span><\/div><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Assessment Disputes SALES &amp; SERVICE TAX Review and Appeals Any person who is aggrieved by the decision of the officer of SST may apply for a review and revision to the DG within 30 days from the date of notification. Alternatively, such person shall make an appeal to the Tribunal within 30 days from the&#8230;<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-1816","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/comments?post=1816"}],"version-history":[{"count":19,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1816\/revisions"}],"predecessor-version":[{"id":6054,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1816\/revisions\/6054"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}