How does a taxpayer apply for waiver? For iTax ..

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How does a taxpayer apply for waiver?

For iTax assessments: Applications are lodged on iTax through the taxpayer’s profile.
For pre-iTax assessments: Manual applications are to be presented to the taxpayer’s respective Tax Service Office (TSO).
All applications should state reason(s) why the taxpayer should be considered for waiver, giving evidence to support each of the reason(s).