Malaysia legislation
Section 38
Section 38
(2)
For the purposes of this Act, where the Director General is deemed to have made an assessment under subsection (1)—
Petroleum (Income Tax)
(a)
the return referred to in that subsection shall be deemed to be a notice of assessment; and
(b)
such notice of assessment shall be deemed to have been served on the chargeable person on the day on which the
Director General is deemed to have made the assessment.
(3)
Where a chargeable person for a year of assessment has not furnished a return in accordance with section 30, the Director General may, according to the best of his judgment, determine the amount of the chargeable income of that person for that year and make an assessment accordingly:
Provided that the making of an assessment in respect of a chargeable person under this subsection shall not affect any liability otherwise incurred by that chargeable person by reason of his failure to deliver the return.
Assessments and additional assessments in certain cases