Self assesment system and taxpayer internal states

• Main Authors: Mat Udin, Noraza, Abdul Wahab, Nor Shaipah
• 格式: Conference or Workshop Item
• 語言: English
• 出版: 2013
• 主題: HJ Public Finance
• 在線閱讀: http://repo.uum.edu.my/12301/1/2809140902.pdf; http://repo.uum.edu.my/12301/; http://www.internationalconference.com.my

The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the...