Malaysia legislation
Section 74
Section 74
(a)
in the case of an assessment, the person assessed or intended to be assessed or affected thereby is designated according to common intent and understanding; and
(b)
in any other case, the person to whom it is addressed and any other person referred to therein are so designated.
Petroleum (Income Tax)
(2)
An assessment purporting to be made or issued for the purposes of this Act shall not be impeached or affected by reason of a mistake therein as to—
(a)
the name of a chargeable person charged to tax;
(b)
the description of any income; or
(c)
the amount of chargeable income assessed or tax charged, and a notice of assessment purporting to be so made or issued shall not be impeached or affected by any such mistake if it is served on the chargeable person in respect of whom the assessment was made or intended to be made [or served in accordance with subsection 29(5)]
and contains in substance and effect the particulars contained in the assessment.
(3)
Notwithstanding subsection (2), if the amount of tax charged by an assessment has been incorrectly calculated, the amount of tax charged as shown in the assessment and the notice of assessment may, if the Director General so directs, be taken to be the amount of tax which ought to have been charged if it had been correctly calculated.
(4)
A notice of tax payable purporting to be issued for the purposes of this Act shall not be impeached by reason of a mistake therein as to the name of the person liable to pay the tax if the notice is served on that person.
Power to direct where returns, etc., are to be sent