Malaysia legislation
Section 6C
Section 6C
Labuan Business Activity Tax 17
(a)
no valid notice of appeal against an assessment has been given under section 99 of the Income Tax Act 1967 within the time specified by that section or any extension of time granted;
Laws of Malaysia ACT 445
18
(b)
an agreement has been come to with respect to an assessment pursuant to subsection 101(2) of the Income Tax Act 1967;
or
(c)
an assessment has been determined on appeal and there is no right of further appeal.
(2)
Nothing in subsection (1) shall prejudice the exercise of any power conferred on the Director General by section 6.
Right of appeal