INCOME TAX ACT 1967 (ACT 53)
PART V - RETURNS




Section 77. Return of income and notice of chargeability.




(1) The Director General may for any year of assessment require any person other than a company to which subsection (1A) applies, by notice in writing to furnish him within a time specified in the notice (not being less than thirty days from the date of service of the notice) with a return in the prescribed form containing such particulars as may be required for the purpose of ascertaining the chargeable income (if any) of that person for that year.
[Am . Act A1069:2]


(1A) Every company shall for each year of assessment furnish to the Director General a return in the prescribed form within six months from the date following the close of the accounting period which constitutes the basis period for the year of assessment.

[Am . Act A1069:2]
(1B) Notwithstanding subsection (1A) , where there is a change in the accounting period of a company such that the accounts are not closed on any date in a year, that company shall furnish a return in the prescribed form for that year and the year of assessment in which the accounts are closed within six months from the date following the close of the accounting period.
[Am . Act A1069:2]
(1C) For the purpose of subsection (1A), a return for a year of assessment shall -

[ Am Act A1069:2]
(2) Every person other than a company to which subsection (1A) applies, and who is chargeable to tax for a year of assessment shall, before 15 April of the following year of assessment, give notice to the Director General that he is so chargeable, unless he has been required to make a return under subsection (1).

[Am. Act A1055:5, Am Act A1069:2]
(3) An individual who-

shall within two months of his arrival give notice to the Director General that he will be so chargeable.


(4) [Repealed by Am Act A1093:8] (5) [Repealed by Am Act A1093:8]


______________________________________________

[Shall have effect for the year of assessement 2004 and subsequent years of assessment]


77. Return of income by a person other than a company, trust body or co- operative society.

(1) Every person, other than a company, trust body or co-operative society to which section 77A applies, shall for each year of assessment furnish to the Director General a return in the prescribed form not later than 30 April in the year following that year of assessment:

Provided that that person has —

(2) Where a person is required to furnish a return under paragraph (b) of the proviso to subsection (1), the Director General may by way of notification waive that requirement for any year of assessment.

(3) An individual who arrives in Malaysia during a particular year of assessment and —


shall, within two months of his arrival give notice to the Director General that he will be so chargeable.

(4) For the purposes of this section, a return for a year of assessment shall —


[Subs. Act A1151:s.7]

Related reading:
[Am.Act A1055:5, Am Act A1069:2]


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