Deemed Assessment

 Section 90(2) of Income Tax Act 1967

Under the Self Assessment System, no notice of assessment (Form J) will be issued to taxpayers.  Taxpayers are expected to compute their own tax payable in the new Income Tax Form to be submitted to IRB.  The DGIR is deemed to have made an assessment based on the tax computation furnished in the Income Tax Form.  The Income Tax Form is deemed to be a notice of assessment.  The date of filling is deemed to be the date on which the notice of assessment is served on the individual.

Source :     Inland Revenue Board, Malaysia