Self-Assessment System Essay

2854 WordsAug 20, 201412 Pages
Table of contents QUESTION 1----------------------------------------------------------------------------------------2 Introduction------------------------------------------------------------------------------------------2 SAS mainly includes--------------------------------------------------------------------------------2 QUESTION 2----------------------------------------------------------------------------------------5 Introduction------------------------------------------------------------------------------------------5 The purpose and effect of tax---------------------------------------------------------------------6 Malaysian tax rules---------------------------------------------------------------------------------7 Malaysia's tax system------------------------------------------------------------------------------7 Views on taxation-----------------------------------------------------------------------------------8 Support for taxation--------------------------------------------------------------------------------8 Opposition to taxation-----------------------------------------------------------------------------9 Reference--------------------------------------------------------------------------------------------10 QUESTION 1 Introduction Self-assessment system (self-assessment system, referred to as SAS) is an important symbol of modern tax administration and the basic characteristics,It is the common legal basis of developed country's contemporary tax management system. One of the strongest features of our democracy is the generation of tax revenues through a system of individual self-assessment. (Mark W. Everson, Commissioner of Internal Revenue before the National Press Club Washington, D.C.IR-2004-34, March 15, 2004) SAS mainly includes: 1. Taxpayers independently assess their tax obligations, advocate the statutory to avoid, reduce,

More about Self-Assessment System Essay

Open Document