Malaysia legislation

Section 6A

of *LABUAN BUSINESS ACTIVITY TAX ACT 1990

Section 6A

(a)

be made in the form as determined by the Director General;

(b)

indicate, in addition to any other material included therein, the appropriate year of assessment and the amount or additional amount of chargeable profits and the tax charged thereon or the amount of tax or additional tax, as the case may be; and

(c)

specify in the appropriate space in that form the date on which that form was duly completed.

(2)

Where the form under subsection (1) appears to have been duly completed, the assessment shall, until the contrary is proved, be presumed to have been made on the date so specified.

Notice of assessment