Malaysia legislation
Section 5
Section 5
(2)
The form referred to in subsection (1) shall be furnished to the
Director General on an electronic medium or by way of electronic transmission in accordance with section 21C.
(3)
For the purposes of this section, a return of profits for a year of assessment shall—
(a)
specify the chargeable profit for that year of assessment;
and
(b)
contain such particulars as may be required by the Director
General.
Labuan Business Activity Tax 15
Assessment and additional assessment