Malaysia legislation
Section 45
Section 45
(a)
require the appellant to furnish such particulars as the
Director General may think necessary with respect to the income to which the assessment relates and any other matter relevant to the assessment in the Director General’s opinion;
(b)
require the appellant to produce all books or other documents in the appellant’s custody or under the appellant’s control relating to the petroleum operations to which the assessment relates or any other matter relevant to the assessment in the Director General’s opinion;
(c)
summon any person who in the Director General’s opinion is able to give evidence respecting the assessment to attend before the Director General; and
(d)
examine any person so attending on oath or otherwise.
(1A)
Where the Director General requires a period longer than twelve months to carry out the review under subsection (1), the
Director General may apply to the Minister for an extension of that period not later than thirty days before the expiry of the twelve month period.
(1B)
On receipt of an application under subsection (1A), the Minister may grant such extension as he thinks proper and reasonable in the circumstances provided that such extension shall not exceed a period of six months from the date of expiry of the twelve month period.
(1C)
The decision of the Minister under subsection (1B) shall be notified in writing to the Director General and shall be final.
Petroleum (Income Tax)
(2)
Where as the result of a review under subsection (1) the
Director General and the appellant come to an agreement in writing either—
(a)
as the amount of the chargeable income and the tax or the amount of tax or additional tax; or
(b)
that there is no chargeable income or tax, the assessment against which the appeal is made shall be treated as having been confirmed, reduced, increased or discharged in accordance with the agreement.
(3)
Subject to subsection (5), where as the result of a review under subsection (1) the Director General and the appellant come to an oral agreement as to the matters mentioned in paragraph (2)(a) or (b) and the Director General serves a written confirmation of the agreement on the appellant, then, unless the appellant within a period of twenty-one days of being so served gives notice in writing to the Director General repudiating the agreement, the oral agreement as confirmed by the
Director General shall be deemed to be an agreement in writing within the meaning of subsection (2) come to upon the expiration of that period between the Director General and the appellant.
(4)
Subject to subsection (5), where as the result of a review under subsection (1) the Director General makes to the appellant proposals in writing that the assessment should be confirmed, reduced, increased or discharged and the appellant neither accepts nor rejects the proposals, unless the appellant within a period of twenty-one days of being served with such proposals (or such further period as the Director
General on the appellant’s application may allow) gives notice in writing to the Director General rejecting the proposals, the proposals shall be deemed to have been accepted and to be an agreement in writing within the meaning of subsection (2) come to upon the expiration of that period or further period, as the case may be, between the Director General and the appellant.
(5)
Where by the operation of subsection (3) or (4) there is deemed to be an agreement within the meaning of subsection (2) between the
Director General and the appellant, one of the Special Commissioners
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on the application of the appellant made to the Special Commissioners within a period of thirty days after the agreement is deemed to come to may, after giving the Director General an opportunity to make oral or written representations, set the agreement aside if he thinks it just and equitable to do so in the circumstances.
(6)
The decision of one of the Special Commissioners on an application under subsection (5) shall be notified by the Secretary in writing to the applicant and the Director General, and shall be final.
(7)
References in this section to agreements come to between the
Director General and the applicant and to confirmations and requests being served on the appellant included references to agreements come to between the Director General and a duly authorized person conducting correspondence or otherwise acting on behalf of the appellant in relation to the appeal and to confirmations and requests served on such a person.
(8)
Where on an appeal against an assessment the tax charged under the assessment is increased by an agreement come to under subsection (2) or by an agreement deemed to become to under subsection (3) or (4) and not set aside under subsection (5), the Director
General shall serve on the appellant a notice in the prescribed form which shall—
(a)
indicate, in addition to any other material included therein, the amount of the increase in the tax charged and the place of payment; and
(b)
have the same effect for the purposes of Part VIII as a notice of increased assessment.
(9)
The notice mentioned in subsection (8) shall be served—
(a)
where an agreement is come to under subsection (2), as soon as may be;
(b)
where an agreement is come to under subsection (3) or (4)
and is not set aside under subsection (5), as soon as may be after the expiry of the period mentioned in subsection (5)
Petroleum (Income Tax)
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or, if there is an unsuccessful application to the
Special Commissioners under subsection (5), as soon as may be after the application has been refused.
Disposal of appeals