Malaysia legislation
Section 30
Section 30
(1A)
For the purposes of this section, a chargeable person shall furnish to the Director General a return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 82A.
Petroleum (Income Tax)
(2)
For the purposes of this section, a return for a year of assessment shall—
(a)
specify the chargeable income and the amount of tax payable (if any) on that chargeable income for that year; and
(b)
contain such particulars as may be required by the Director
General.
(3)
The return furnished by the chargeable person under this section shall be based on accounts audited by a professional accountant, together with a report made by that accountant which shall contain, in so far as they are relevant, the matters set out in subsections 174(1)
and (2) of the *Companies Act 1965 [Act 125].
Return on expenditure during exploration period