Seksyen 22
Akta ibu dipinda dengan memasukkan selepas seksyen 91
seksyen yang berikut:
“Deemed assessment on the amended return 91a. (1) Where a person has furnished an amended return in accordance with section 77b for a year of assessment, the
Undang-Undang Malaysia 18
Akta 693
Director General shall be deemed to have made, on the day on which the amended return is furnished, an assessment or additional assessment in respect of that person—
(a)
in the amount of tax or additional tax payable on the chargeable income; or
(b)
in the amount of tax which has been or would have been wrongly repaid, the tax or additional tax and the chargeable income being the respective amounts as specified in the amended return.
(2)
For the purpose of this Act, where the Director General is deemed to have made an assessment or additional assessment under subsection (1)—
(a)
the amended return referred to in that subsection shall be deemed to be a notice of assessment or additional assessment; and
(b)
the deemed notice of assessment or additional assessment shall be deemed to have been served on the person on the day on which the Director
General is deemed to have made the assessment or additional assessment.”.
Pindaan seksyen 93