30 October 2023 – If a taxpayer incurred interest and penalty on provisional tax, a taxpayer is allowed to submit a Request for Remission prior to submission of the annual return.
In this scenario, the user must click on the ‘Add Dispute Item’ button and select the applicable source code from the list:
- 9995 – Interest (section 89bis) on provisional tax
- 9996 – Penalty (paragraph 27(1)) on provisional tax
The Guide to submit a dispute via eFiling was updated to align to the above.
