Malaysia legislation
Section 3A
Seksyen 3A
Subject to and in accordance with this Act, in addition to the income tax chargeable, there shall be charged for each year of assessment in respect of the income of any person other than a company accruing in or derived from Malaysia or received in
Malaysia from outside Malaysia a tax to be known as excess profit tax upon his chargeable income which exceeds three hundred thousand ringgit:
Provided that this section shall not apply to the income of a person under section 4A.”.
Pindaan seksyen 5