Malaysia legislation
Section 15
Seksyen 15
Akta ibu dipinda dengan memasukkan selepas seksyen 75
seksyen yang berikut:
“Director’s liability 75A. (1) Notwithstanding anything to the contrary to this
Act or any other written law, where any tax is due and payable under this Act by a company, any person who is a director of that company during the period in which that tax is liable to be paid, shall be jointly and severally liable for such tax that is due and payable and shall be recoverable under section 106 from that person.
(2)
In this section, “director” means any person who—
(a)
is occupying the position of director (by whatever name called), including any person who is concerned in the management of the company’s business; and
(b)
is, either on his own or with one or more associates within the meaning of subsection 139(7), the owner of, or able directly or through the medium of other companies or by any other indirect means to control, more than fifty per cent of the ordinary share capital of the company (“ordinary share capital” here having the same meaning as in the definition of “director”
in section 2).”.
Pindaan seksyen 82 16.
Seksyen 82 Akta ibu dipinda dalam subseksyen (1) dengan menggantikan perkataan
“Subject”
dengan perkataan
“Notwithstanding section 82A and subject”.
Undang-Undang Malaysia
AKTA 624 10
Seksyen baru 82A