Malaysia legislation
Section 23
Section 23
Regulations
(a)
to secure the payment of entertainments duty;
(b)
to regulate the payment of entertainments duty and to make provision for the prevention of evasion of entertainments duty;
(c)
to provide for the supply and use of stamps or stamped tickets or for the stamping of tickets and for the defacement of stamps when used;
(d)
to regulate the use of tickets of admission and the calculation of the duty thereon;
(e)
to control the use of barriers or mechanical contrivances and to secure proper records of admission by means of barriers or mechanical contrivances;
(f)
generally to carry into effect the provisions of this Act;
Entertainments Duty 19
(g)
to declare that any act or omission in contravention of any regulation shall be an offence against this Act and prescribe penalties therefor:
Provided that no such penalty shall exceed the maximum penalties prescribed by section 20.
(2)
Any regulations made under this Act shall be laid before the
Dewan Rakyat.
20
Act 103
LIST OF AMENDMENTS
Amending law
Short title
In force from
L.N. 113/1956
Minister of Finance Order 1956 02-04-1956
L.N. 332/1958
Federal Constitution (Modification of
Laws) (Ordinance and Proclamations)
Order 1958 13-11-1958
P.U. (A) 42/1973
Entertainments Duty Ordinance
(Extension) Order 1973 01-04-1973
Act 160
Malaysian Currency (Ringgit) Act 1975 29-08-1975
Act A324
Criminal Procedure Code
(Amendment and Extension) Act 1976 10-01-1976
P.U. (A) 357/1980
Subordinates Courts Act (Extension)
Order 1980 01-06-1981
Act A800
Entertainments Duty (Amendment) Act 1991 12-04-1991
Act A1122
Entertainments Duty (Amendment) Act 1991 01-10-2001
Act 851
Finance (No. 2) Act 2023 30-12-2023
21
Act 103
LIST OF SECTIONS AMENDED
Section
Amending authority
In force from
2
3
11
12
Act 160
Act A800
Act A1122
29-08-1975 12-04-1991 01-10-2001 18
Act 160
Act A1122 29-08-1975 01-10-2001
20
Act 160
Act A1122 29-08-1975 01-10-2001
23
Act 851
30-12-2023