Self assesment system and taxpayer internal states

• المؤلفون الرئيسيون: Mat Udin, Noraza, Abdul Wahab, Nor Shaipah
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: 2013
• الموضوعات: HJ Public Finance
• الوصول للمادة أونلاين: http://repo.uum.edu.my/12301/1/2809140902.pdf; http://repo.uum.edu.my/12301/; http://www.internationalconference.com.my

The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the...