Malaysia legislation
Section 211
Section 211
(2)
For the purposes of this Part, where the Director General is deemed to have made an assessment under subsection (1)—
(a)
the Top-up Tax return referred to in that subsection shall be deemed to be a notice of assessment; and
(b)
the deemed notice of assessment shall be deemed to have been served on the Constituent Entity on the day on which the Director General is deemed to have made the assessment.
Act 851
(3)
Where a Constituent Entity for a Financial Year has not furnished a Top-up Tax return in accordance with section 202, the Director General may according to the best of his judgment determine the amount of the Domestic Top-up
Tax or Multinational Top-up Tax, of that Constituent Entity for the Financial Year and make an assessment accordingly.
(4)
The making of an assessment in respect of a Constituent
Entity under this section shall not affect any liability otherwise incurred by that Constituent Entity by reason of its failure to deliver the Top-up Tax return.
Assessments and additional assessments in certain cases under Part XI