Malaysia legislation
Section 35
Section 35
Section 109D of the principal Act is amended—
(a)
in subsection (2), by substituting for the proviso the following proviso:
“Provided that the Director General may under special circumstances allow extension of time for tax deducted to be paid over.”; and
(b)
by inserting after subsection (4) the following subsection:
“(4A) Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (2)
is increased by a sum under subsection (3), the Director
General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the Director General shall repay the same.”.
Finance 27
Amendment of section 109E