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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主要な著者: | Kasipillai, Jeyapalan, Mohd Hanefah, Mustafa |
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フォーマット: | 論文 |
言語: | English |
出版事項: |
Universiti Utara Malaysia
2000
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主題: | |
オンライン・アクセス: | 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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