Section 38. Assessment generally. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART VI - ASSESSMENT AND APPEAL
Chapter 1 - Assessment

Section 38. Assessment generally.

(1) Where a person had delivered a return under section 26 to the Secretary for a year of assessment, the Secretary may –

(a)

accept the return and make an assessment accordingly; or

(b)

refuse to accept the return and require the person to furnish further particulars to enable a proper assessment to be made.

(2) The Secretary, if he is of the opinion that a person has failed to submit his return under section 26 for the particular assessment year which is chargeable to zakat for that year, may make an assessment in respect of that person for that year accordingly:

Provided that the assessment made in respect of that person under this subsection does not affect any liabilities which if not for this subsection is the responsibility of the person due to the failure to submit the return.