Malaysia legislation
Section 25
of ENVIRONMENT (REDUCTION OF GREENHOUSE GASES EMISSION) ORDINANCE, 2023
Section 25
⎯(1) Upon receipt of the submission of an emission report for any reporting period, the Controller shall, within thirty days of receipt thereof in accordance with the rules made under section 57, assess:
(a)
the amount of the carbon levy to be paid by the registered business entity; and
(b)
the number of Carbon Credit Units that the registered business entity shall surrender for the payment of the carbon levy or any part thereof.
(2)
On completion of the assessment under subsection (1), the
Controller shall issue to the registered business entity a notice of assessment.
Appeal against assessment