Malaysia legislation
Section 18
Seksyen 18
Seksyen 107A Akta ibu dipinda—
(a)
dalam perenggan (1)(a), dengan menggantikan perkataan
“fifteen” dengan perkataan “ten”; dan
(b)
dalam perenggan (1)(b), dengan menggantikan perkataan
“five” dengan perkataan “three”.
Pindaan seksyen 108 19.
Seksyen 108 Akta ibu dipinda—
(a)
dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1A) For the purposes of subsection (1), where a company to which paragraph 2A of Schedule 1 applies, the rate applicable to that company shall be the higher of the two rates specified in that paragraph.”; dan
(b)
dengan memasukkan selepas subseksyen (15) subseksyen yang berikut:
“(16) Notwithstanding the foregoing subsections, where—
(a)
the excess is increased by an amount under subsection (7) or (9); or
(b)
the amount due is increased by an amount under subsection (10), the Director General may in his discretion, for any good cause shown, remit the whole or any part of that amount and, where the amount remitted has been paid, the Director General shall repay the same.”.
Undang-Undang Malaysia
AKTA 624 12
Pindaan seksyen 111 20.
Seksyen 111 Akta ibu dipinda dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1A) Where a company has furnished a return in accordance with subsection 77(1A) to the Director General for a year of assessment and that company has paid tax in excess of the amount payable—
(a)
that return shall be deemed to be a notification under subsection (1); and
(b)
that company is deemed to have been notified of the excess amount on the day that return is furnished.
(1B)
Where subsection (1A) applies—
(a)
the reference to tax shall be taken to be a reference to an amount of tax set-off under section 110; and
(b)
the reference to amount payable shall be taken to be a reference to the amount of tax payable before taking into account the tax set-off under section 110.”.
Pemotongan seksyen 128 21.
Akta ibu dipinda dengan memotong seksyen 128.
Pindaan seksyen 131 22.
Seksyen 131 Akta ibu dipinda dalam subseksyen (2) dengan memotong perkataan “and subsection 128(5)”.
Pindaan Jadual 1 23.