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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Bibliographic Details
Main Authors: Kasipillai, Jeyapalan, Mohd Hanefah, Mustafa
Format: Article
Published: Universiti Utara Malaysia 2000
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