Notice of Assessment and the Self-Assessment System: What You Need to Know

What is the Self-Assessment System (SAS)?

The Self-Assessment System (SAS) is a system in which the responsibility for assessing your own tax shifts from HASiL to the taxpayer. Under this system, when you submit a Return (BN), you assess your own tax.

SAS applies to individuals and non-company taxpayers from the year of assessment 2004.

Source: HASiL — Form C1 Guidebook 2020 (see Official sources section).

Deemed assessment: what happens after you submit BN?

Under subsection 90(1) of the Income Tax Act 1967 (ITA 1967), when you submit a complete Income Tax Return (BNCP), the Chief Executive Officer of LHDNM (KPHDN) is deemed to have made an assessment on the day the BNCP is submitted, in the amount according to your return.

Under subsection 90(2), the BNCP is deemed to be a notice of assessment and is deemed to have been served on you on the same day.

In practice, for most individuals filing BNCP, no separate notice of assessment is issued. Form J (the old-era notice of assessment) is no longer issued under SAS.

Source: ITA 1967 s.90(1)/(2); HASiL — Form B FAQ (see Official sources section).

Formal notice of assessment

A formal notice of assessment is issued for assessments other than deemed assessments under subsection 90(1) — for example, additional assessments (subsection 96(1) ITA).

Additional assessments

An additional assessment is an assessment made after the original assessment. Generally, an additional assessment can be made within the relevant year or within 5 years after its end (subsection 91(1) ITA).

However, for cases of fraud, wilful default or negligence, an additional assessment can be made at any time (subsection 91(3) ITA).

How to appeal an assessment?

If you are aggrieved by an assessment, you may appeal to the Special Commissioners within 30 days after service of the notice of assessment (subsection 99(1) ITA).

Since 1 June 2026, appeals against assessments and applications for extension of time for assessments under ITA 1967 can be submitted online via MyTax (e-Rayuan).

Source: ITA 1967 s.99(1); HASiL — Announcements & Media Statements (see Official sources section).

Payment of tax balance and late-payment penalties

Annual deadlines for payment of the tax balance for individuals:

Situation	Deadline
Not carrying on a business (e.g. Form BE)	30 April
Carrying on a business (e.g. Form B)	30 June
e-Filing (without business / with business)	15 May / 15 July

Penalty: an increase of 10% is imposed on the amount of tax not paid after the deadline (subsection 103(3)/(5) ITA); an additional +5% after 60 days if still unpaid.

Source: HASiL — Individual FAQ Q12/Q47/Q53; BN Filing Programme 2026; ITA 1967 s.103(3)/(5) (see Official sources section).

Key takeaways

• SAS: you assess yourself; a complete BNCP = deemed assessment.
• Form J is no longer issued — do not wait for a separate notice.
• Additional assessments: generally 5 years after the end of YA; unlimited time for fraud/wilful default/negligence.
• Appeal: 30 days from service of the notice of assessment; can now be made online via MyTax (e-Rayuan) from 1 June 2026.
• Balance payment: penalty 10% + 5% after 60 days — pay before the deadline.