Seksyen 26
Pindaan seksyen 38
Akta ibu dipinda dengan menggantikan seksyen 38 dengan seksyen yang berikut:
“38. (1) Where a chargeable person has furnished a return under section 30 to the Director General for a year of assessment, the Director General shall be deemed to have made, on the day on which the return is furnished, an assessment in respect of that chargeable person relating to the amount of tax on the chargeable income based on the respective amounts as specified in the return.
(2)
For the purposes of this Act, where the Director General is deemed to have made an assessment under subsection (1)—
(a)
the return referred to in that subsection shall be deemed to be a notice of assessment; and
(b)
such notice of assessment shall be deemed to have been served on the chargeable person on the day on which the Director General is deemed to have made the assessment.
Undang-Undang Malaysia 24
Akta 702
(3)
Where a chargeable person for a year of assessment has not furnished a return in accordance with section 30, the
Director General may, according to the best of his judgment, determine the amount of the chargeable income of that person for that year and make an assessment accordingly:
Provided that the making of an assessment in respect of a chargeable person under this subsection shall not affect any liability otherwise incurred by that chargeable person by reason of his failure to deliver the return.”.
Seksyen baru 39a