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ASSESMENT SECTION 77/77 A (ADVANCE (LEAVE MALAYSIA, RECEIVE INCOME UNDER…
ASSESMENT SECTION 77/77 A
DG MADE A NOTICE OF ASSESMENT
RETURN FURNISED = NOTICE OF ASSESSMENT
SAME DAY AS DG MADE AN ASSESSMENT
ADDITIONAL
5YEARS
FRAUD
WILFUL DEFAULT
CANCELLATION OF RELIEF,ALLOWANCE,EXEMPTION
WTHIN 7 YEARS
NO /INSUFFIECIENT ASSESSMENT MADE WHICH IS NOT ARM' LENGTH
WITHIN 5 YEARS
INADEQUATE& ADDITIONAL CHARGEABLE INCOME
OVER-PAYMENT IF TAX
EXCESSIVE SET OFF AGAINTS EARLIER ASSESSMENT
ADVANCE
LEAVE MALAYSIA
RECEIVE INCOME UNDER SECTION 4 (e)
CEASE BUSINESS
APPLY SECTIION 54(2) FOR SEA AND TRANSPORT BUSINESS
INCREASE
ISSUED WHEN TAXPAYER AGREED FINAL LIABILITY> PREVIOUS
NO APPEAL AFTER FINAL LIABILITY IS AGREED
REDUCED
LESS CHARGEABLE INCOME
RELIEF ENTITLED IS NOT DEDUCTED FROM EARLIER ASSESMENT
COMPOSITE
FAIL TO PROVIDE RETURN
FAIL TO GIVE NOTIC OF CHARGEABILITY
INCORRECT RETURN BY OMITTING/UNDERSTATING INCOME
INCORRECT INFORMATION
COME TO WRITING AGGREMENT