Evaluation of rating valuation appeal procedure: a comparative study of United Kingdom, Nigeria and Malaysia

• Main Authors: Atilola, Moses Idowu, Kamalahasan, Achu, Bujang, Ariffian, Kamarudin, Norhaya
• Format: Article
• Language: English
• Published: Universiti Teknologi Malaysia 2017
• Subjects: HD1394-1394.5 Real estate management
• Online Access: http://eprints.utm.my/id/eprint/80488/1/AchuKamalahasan2017_EvaluationofRatingValuationAppealProcedure.pdf; http://eprints.utm.my/id/eprint/80488/; http://www.utm.my/intrest/files/2017/09/10-EVALUATION-OF-RATING-VALUATION-APPEAL-PROCEDURE.pdf
• Institution: Universiti Teknologi Malaysia

Rating valuation as an important aspect of tax administration is based on the principle of equality and fairness. Appeal procedures give taxpayers opportunities to determine and challenge the reasonableness of rating valuations. When the objection and appeal procedure is stringent, taxpayer may disr...