Malaysia legislation
Section 16
Section 16
Amendment of section 107C
(a)
in subsection (7), by inserting after the words “sixth month” the words “or the ninth month, or in both months”;
and
(b)
by substituting for subsection (12) the following subsection:
“(12) For the purposes of this section—
“due date” means the tenth day of a calendar month;
“revised estimate” means a revised estimate made in the ninth month of the basis period or if there is no revised estimate made in the ninth month of the basis period, the revised estimate made in the sixth month of the basis period.”.
Amendment of section 108 17.
Section 108 of the principal Act is amended—
(a)
in subsection (5), by substituting for the word “six” the word “seven”; and
(b)
in subsection (14A)—
(i)
in paragraph (a), by deleting the word “or” appearing at the end of the paragraph;
(ii)
in paragraph (b), by substituting for the full stop at the end of the proviso to that paragraph the words “; or”; and
(iii)
by inserting after paragraph (b) the following paragraph:
“(c) the amount of tax paid under subsection 129(2).”
14
Amendment of Schedule 1 18.
Part I of Schedule 1 to the principal Act is amended in paragraph 2A by substituting for the word “100,000” wherever appearing the word “500,000”.
Amendment of Schedule 3 19.