Malaysia legislation
Section 91A
Section 91A
(a)
in the amount of tax or additional tax payable on the chargeable income; or
(b)
in the amount of tax which has been or would have been wrongly repaid, the tax or additional tax and the chargeable income being the respective amounts as specified in the amended return.
20 Laws of Malaysia ACT 693
(2)
For the purpose of this Act, where the Director General is deemed to have made an assessment or additional assessment under subsection (1)—
(a)
the amended return referred to in that subsection shall be deemed to be a notice of assessment or additional assessment; and
(b)
the deemed notice of assessment or additional assessment shall be deemed to have been served on the person on the day on which the Director General is deemed to have made the assessment or additional assessment.”.
Amendment of section 93