Malaysia legislation
Section 9
Section 9
The principal Act is amended by inserting after section 13
the following section:
“Tax due and payable 13a. (1) Where an assessment is made under section 6, the tax payable under the assessment shall, on the service of the notice of assessment under section 6b, be due and payable on the person assessed at the place specified in that notice whether or not that person appeals against the assessment.
(2)
Where any tax due and payable under subsection (1) has not been paid within thirty days after the service of the notice, so much of the tax as is unpaid upon the expiration of that period shall without any further notice being served be increased by a sum equal to ten per cent of the tax so unpaid, and that sum shall be recoverable as if it were tax due and payable under this Act.”.
New sections 17c and 17d