Here the deduction of amount of set off from tax due section 39 , any tax deducted as VAT or PAYE or which already borne by a trustee or direktur of estate shall be deemed to have been paid and received by the commissioner and will be set off from tax charged on that person.
Section 39: A person who has paid provisional tax upon provisional assessment will set off from selesai tax due.
Section 39A allows set off of import duty paid under Customs and Excise Act for capital goods which qualify for depreciation or wear and tear , deductions under 2nd schedule so that apart from deducting amount of depreciation under the 2nd schedule , a person is allowed to reduce tax payable by amount of customs paid.
The Act makes certain provisions
Section 17 sets out how to determine the income of farmers
Section 18 sets out how to determine the income of non-resident persons.
Section 19 sets out how to determine the income of insurance companies.
Section 20 sets out how to determine the income of unit trusts
Section 21 sets out how to determine the income of members of clubs and trade associates
Section 22 sets out how to determine the income of purchased annuities saved for retirement schemes
Section 28 sets out how to determine the income of a business that has ceased to trade.