Malaysia legislation
Section 22
Section 22
The principal Act is amended by inserting after section 77b the following section:
“deduction of tax as final tax 77c. (1) Notwithstanding section 77, where for a year of assessment an individual—
(a)
has income only in respect of gains or profits from an employment other than gains or profits in respect of the use or enjoyment of benefits provided by his employer under paragraph 13(1)(b) or (1)(c);
(b)
deductions have been made by his employer in accordance with subsection 107(2) in respect of such gains or profits;
(c)
the individual is employed by the same employer for a period of twelve months in that year of assessment;
Act 761
(d)
such deductions are not borne by his employer for that year of assessment; and
(e)
that individual whose husband or wife has not made an election pursuant to section 45, the individual may elect not to furnish a return for a year of assessment to the Director General in accordance with section 77.
(2)
Where subsection (1) applies and no return for a year of assessment has been furnished by an individual in accordance with section 77—
(a)
an individual is deemed to have made an election under that subsection;
(b)
the total amount of tax deducted referred to under paragraph (1)(b) shall be deemed to be the amount of tax payable of that individual for that year of assessment; and
(c)
no assessment shall be made by the Director General in respect of that individual for that year of assessment.
(3)
Notwithstanding subsections (1) and (2), the Director
General shall have the power to make an assessment under subsection 90(3) or section 91 for any year of assessment and where an assessment is made by the Director General, the amount which is deemed to be the tax payable under paragraph (2)(b) shall be disregarded.”.
amendment of section 99