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Tax administration (Penalties and Offences (Failure to Furnish Return or…

- - - - whether the wife elects for combined assessment or not
  - - - assessed
        
        directly assessed in his owned name
        
        parents if the incapacitated person is a minor
  - - - before distributing the assets to its shareholders
- - - - the numbers of employees for the year ended
      - the numbers of new employees
      - the name and place of residence of employee
- - - - The person is about to leave Malaysia and his sources of income is likely to cease
      - Where a person ceases to carry on a business