Self assessment : an opportunity to reduce tax / Wan Faizah Wan Abdullah

This paper explains the new Inland Revenue Board's Self Assessment System and its implication for the taxpayers. This paper also discusses tax evasion and tax avoidance and their legal consequences. Besides, some suggestions on how to avoid tax legally has been given in general. The antitax av...

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Bibliographic Details
Main Author: Wan Abdullah, Wan Faizah
Format: Article
Language:English
Published: Universiti Teknologi MARA Kedah, Sungai Petani 2002
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/11850/1/AJ_WAN%20FAIZAH%20WAN%20ABDULLAH%20WA%2002.pdf
http://ir.uitm.edu.my/id/eprint/11850/
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Summary:This paper explains the new Inland Revenue Board's Self Assessment System and its implication for the taxpayers. This paper also discusses tax evasion and tax avoidance and their legal consequences. Besides, some suggestions on how to avoid tax legally has been given in general. The antitax avoidance provision, which is designed to counter tax avoidance is also discussed in this paper.