Malaysia legislation
Section 6B
Section 6B
(2)
Where the tax charged under an assessment is increased on appeal to the Special Commissioners or a court, then, as soon as may be after the appeal has been decided there shall be served, personally or by ordinary or registered post on the chargeable Labuan entity in respect of whom the assessment was made a notice of increased assessment.
(3)
A notice served under subsection (1) or (2) shall indicate, in addition to any other material included therein—
(a)
in the case of a notice served under subsection (1), the year of assessment and the amount or additional amount of the chargeable profits and the tax charged thereon, or the amount of the tax or additional tax, as the case may be;
(b)
in the case of a notice served under subsection (2), the year of assessment and the amount of the increase in the tax charged; and
(c)
in either case—
(i)
the place at which payment is to be made;
(ii)
the increase for late payment imposed by subsection 11(4) or (5); and
(iii)
any right of appeal which may exist under this Act.
Finality of assessment