FAQ: e-Rayuan Taksiran – Form Q & Form N Can Now Be Submitted Online via MyTax (Effective 1 June 2026)
Publish: 14 August 2026
Good news for taxpayers!
Effective 1 June 2026, taxpayers can now submit Form Q (Notice of Appeal) and Form N (Application for Extension of Time to Appeal) online through e-Rayuan Taksiran in the MyTax Portal.
This latest enhancement expands the e-Rayuan service introduced by HASiL and allows eligible taxpayers to file tax appeals electronically without visiting a HASiL office.
Background
Effective 22 September 2025, HASiL introduced e-Rayuan as an alternative platform for submitting Forms Q and N online via the MyTax Portal. During the initial implementation, the service was only available to taxpayers whose tax files were managed by the Large Taxpayer Branch and HASiL Federal Territory Kuala Lumpur.
With effect from 1 June 2026, the e-Rayuan Taksiran service has been expanded, allowing eligible taxpayers nationwide to submit their appeals online through MyTax.
Frequently Asked Questions (FAQ)
1. What is the latest update?
Effective 1 June 2026, taxpayers can now submit:
- Form Q – Appeal against a tax assessment; and
- Form N – Application for an extension of time to file an appeal,
online via e-Rayuan Taksiran in the MyTax Portal.
Eligible taxpayers can now complete the entire appeal process electronically without having to visit a HASiL office.
2. When is this effective?
The online submission facility is available from 1 June 2026.
3. What is Form Q?
Form Q is the official appeal form used to challenge a tax assessment issued under the Income Tax Act 1967 (ITA 1967).
Generally, Form Q must be submitted within 30 days from the date the Notice of Assessment is served.
4. What is Form N?
Form N is used to apply for an Extension of Time (EOT) if you miss the deadline to submit Form Q.
The taxpayer must provide a valid reason explaining why the appeal could not be submitted within the prescribed time, such as circumstances beyond the taxpayer's control.
Deadline
For Year of Assessment (YA) 2020 onwards, Form N must generally be submitted within seven (7) years from 30 days after the notice of assessment was served.
For illustration purposes, the timeline below is adapted from Example 7 of Public Ruling No. 7/2020.
5. How do I submit Form Q or Form N online?
Simply follow these steps:
1. Log in to MyTax at https://mytax.hasil.gov.my.
2. Select the appropriate user role (Individual, Company Director, Organisation Administrator, etc.).
3. Navigate to:
ezHasil Services → e-Rayuan → e-Rayuan Taksiran
4. Complete and submit your application online.
Need help?
You may download and refer to the e-Rayuan Taksiran User Manual available on the e-Rayuan page in the MyTax Portal for detailed guidance.
6. What are the benefits of using e-Rayuan?
With e-Rayuan Taksiran, you can:
- Submit your appeal anytime and anywhere.
- Avoid visiting a HASiL office.
- Track the status of your appeal online.
- Receive online notifications and confirmation letters for your application.
7. Who can use e-Rayuan Taksiran?
The service is available to:
- Individual taxpayers;
- Company Directors or authorised company officers; and
- Organisation Administrators for entities such as LLPs, cooperatives, trust bodies and other organisations.
8. Does e-Rayuan apply to all tax cases?
No.
Currently, e-Rayuan Taksiran only covers appeals relating to assessments under the Income Tax Act 1967.
It does not cover:
- Capital Gains Tax (CGT);
- Withholding Tax (WHT) (appeals for WHT are handled under the separate e-Rayuan Pungutan module in MyTax);
- Assessments arising from tax investigation cases.
9. Can I use e-Rayuan for tax amendments or instalment applications or other tax-related complaints or requests?
No.
e-Rayuan Taksiran is only for:
- Form Q (tax assessment appeal); and
- Form N (application for extension of time to appeal).
It cannot be used for:
- Tax amendment requests due to errors or mistakes;
- Tax instalment applications; or
- Other tax-related complaints or requests.
10. What happens after I submit my appeal?
HASiL will first review your appeal or your application for an extension of time.
If HASiL does not agree with the appeal or application, the case will be forwarded to the Special Commissioners of Income Tax (SCIT) for determination in accordance with the appeal procedures under the Income Tax Act 1967.
11. Can I still submit Form Q or Form N manually?
Yes.
Taxpayers may choose either:
- submit electronically through e-Rayuan Taksiran, or
- submit the manual Form Q or Form N.
However, only one submission channel is allowed.
Do not submit the same appeal through both online and manual methods.
12. Can I use e-Rayuan if I only want to amend my Form BE?
No.
If the issue relates to an error in your original Form BE, you should not file an appeal through e-Rayuan Taksiran.
Instead, you should use the e-Application for Amended BE.
The e-Application for Amended Form BE for YA 2025 is available where the taxpayer:
- overreported income; or
- underclaimed tax reliefs or tax rebates
in the original Form BE that was submitted.
13. What is the difference between an appeal (Form Q) and an amended Form BE?
| Form Q (Appeal) | Amended Tax Return Form |
|---|---|
| Used when you disagree with the tax assessment issued by HASiL. | Used when you discover an error in your own Form BE after it has been submitted. |
| Challenges HASiL's assessment. | Corrects mistakes made by the taxpayer. |
| Submitted using Form Q (or Form N for late appeals). | Submitted through the Application for Amended Tax Return Form (Borang Nyata Terpinda) |
| Subject to the statutory appeal timeline. | Subject to the conditions for amended returns prescribed by HASiL. |
Key Takeaway
The expansion of e-Rayuan Taksiran is a significant step in HASiL's digital transformation initiative.
Effective 1 June 2026, eligible taxpayers can conveniently submit Form Q and Form N online via the MyTax Portal, monitor the progress of their cases and receive electronic notifications—all without visiting a HASiL office.
Before submitting your application, ensure that your case falls within the scope of e-Rayuan Taksiran, and use the correct application channel for appeals, amendments or other tax-related requests.
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