Tax professionals' views on self assessment system
Malaysia has adopted an Official Assessment System (OAS) whereby taxpayers were assessed by the tax authorities based on the tax returns filled by them. The Malaysian Government has introduced a Self Assessment System (SAS) in stages commencing with companies from 2001. This new strategy require ta...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Utara Malaysia
2000
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/134/1/Jeyapalan_Kasipillai.pdf http://repo.uum.edu.my/134/ http://ijms.uum.edu.my |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |