Petroleum (Income Tax) Act 1967 s 41

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s 41 Finality of assessment

(1) Where— (a) no valid notice of appeal against an assessment has been given under section 43 within the time specified by that section (or any extension thereof); (b) an agreement has been come to with respect to an assessment pursuant to subsection 45(2); or (c) an assessment has been determined on appeal and there is no right of further appeal, the assessment as made, agreed to or determined shall be final and conclusive for the purposes of this Act. (2) Nothing in subsection (1) shall prejudice the exercise of any power conferred on the Director General by section 39 or subsection 74(3). Chapter 2 — Appeals

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Find Act 543 on lom.agc.gov.my ↗

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

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).

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