An offshore company shall— (a) at the time of filing of the statutory declaration and return of its profits for a year of assessment under section 5, make full payment on account of tax to be charged for that year of assessment; or (b) at the time of filing the statutory declaration under section 7 or 8, make full payment of the tax charged for that year of assessment.
Where there is a difference between the amount paid under paragraph (a) of section 11 and the amount assessed by the Director-General under section 6, the offshore company shall pay the difference or the Director-General shall refund the excess, as the case may be.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).