Malaysia legislation
Section 39A
Section 39A
(2)
For the purposes of this Act, where the Director General is deemed to have made an assessment or additional assessment under subsection (1)—
*NOTE—The Goods and Services Tax Act 2014 [Act 762] has since been repealed by the Goods and Services Tax (Repeal) Act 2018 [Act 805] which comes into operation on 1 September 2018–see section 3 of Act 805.
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(a)
the amended return referred to in that subsection shall be deemed to be a notice of assessment or additional assessment; and
(b)
such deemed notice of assessment or additional 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 or additional assessment.
Form and making of assessments, and notice of assessment