Akta Kewangan 2009

Seksyen 4, 6, 7, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22,

23, 24, 27, 29, 38, perenggan 42(a) dan (b), perenggan 43(b),

Seksyen 8, 9, 26, 28, 30, 31, 33, 34, 35, 36, perenggan 43(a), seksyen 44, perenggan 46(b) dan seksyen 47, 48, 49 dan 50 mula berkuat kuasa apabila mula berkuat kuasanya Akta ini.

Seksyen 5, 10, 15, 25, 37, 39, 40 dan 41 dan perenggan 42(d)

mula berkuat kuasa pada 1 Januari 2009.

Perenggan 42(c) berkuat kuasa dari 1 Januari 2009 hingga 31 Disember 2016.

Subperenggan 46(e)(iii) berkuat kuasa bagi tahun taksiran 2009 dan 2010.

Seksyen 32 berkuat kuasa bagi tahun taksiran 2010 dan tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 2

dalam perenggan (i), dengan menggantikan perkataan

“only for a period of five years commencing from the year of assessment 2007” dengan perkataan “, in respect of subparagraphs (a) and (c) of that Part for a period of three years from the year of assessment 2009 and in respect of subparagraph (b) of that Part for a period of five years commencing from the year of assessment 2007”;

Kewangan 9

dengan menggantikan noktah di hujung perenggan (j)

dengan koma bertitik; dan

dengan memasukkan selepas perenggan (j) perenggan yang berikut:

“(k) subject to section 109f but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a non-resident person charged under paragraph 4(f) at the appropriate rate as specified under Part XIII of Schedule 1.”.

is employed in the public services or service of a statutory authority; and

is not in Malaysia at any day in the basis year for that particular year of assessment by reason of—

having and exercising his employment outside

Malaysia; or

if responsibility for the payment of such gains or profits lies with the Government, a State

Government or a local authority;

if responsibility for the payment of such gains or profits lies with a person who is a resident for that basis year; or

if the payment of such gains or profits is charged as an outgoing or expense in the accounts of a business carried on in Malaysia.”.

Pindaan seksyen 25

dalam subseksyen (1), dengan memasukkan selepas perkataan “subsection (1a)” perkataan “or (2a)”;

Kewangan 11

dalam subseksyen (2), dengan menggantikan perkataan

“section 3 and subsection (5)” dengan perkataan

“section 3 and subsections (2a) and (5)”;

dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(2a)  Where gross income from an employment in relation to director’s fee or bonus is receivable in respect of the whole or part of the relevant period, that gross income shall, when received in any relevant period, be treated as the gross income of the relevant person for the second mentioned relevant period.”;

dan

dalam subseksyen (3), dengan menggantikan perkataan

“or (2)” dengan perkataan “, (2) or (2a)”.

Pindaan seksyen 32

dalam subperenggan (1a)(b)(i), dengan menggantikan perkataan “Bursa Malaysia” dengan perkataan “any stock exchange”; dan

dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(4)  For the purposes of this section, the amount of gross income from the employment mentioned in paragraphs (2)(a), (b) and (3)(c) shall not include the amount of gross income in respect of any right to acquire shares in a company ascertained under subsection (1a).”.

dalam subseksyen (1)—

dengan menggantikan perkataan “research—”

dengan perkataan “research approved by the

Minister.”; dan

dalam subseksyen (2), dengan menggantikan perkataan

“paragraph (1)(a)” dengan perkataan “subsection (1)”;

dan

dengan memotong subseksyen (3).

dalam subseksyen (6), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that the amount to be deducted from the aggregate income for the relevant year in respect of any gift of money made to any institution or organization approved for the purposes of this section by the Director General shall not exceed—

in the case of a person other than a company, seven per cent of the aggregate income of that person in the relevant year; or

in the case of a company, ten per cent of the aggregate income of that company in the relevant year.”;

Kewangan 13

dalam subseksyen (11b), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that the amount to be deducted pursuant to this subsection shall not exceed—

in the case of a person other than a company, the difference between the amount of seven per cent of the aggregate income of that person in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6) and (11c) for that relevant year; or

in the case of a company, the difference between the amount of ten per cent of the aggregate income of that company in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6)

and (11c) for that relevant year.”; dan

dalam subseksyen (11c), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that the amount to be deducted pursuant to this subsection shall not exceed—

in the case of a person other than a company, the difference between the amount of seven per cent of the aggregate income of that person in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6) and (11b) for that relevant year; or

in the case of a company, the difference between the amount of ten per cent of the aggregate income of that company in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6)

and (11b) for that relevant year.”.

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Akta 693

dengan menggantikan subseksyen (3) dengan subseksyen yang berikut:

“(3)  In this section, “trade association” means any association of persons, of partnerships or of persons and partnerships formed with the main object of—

safeguarding or promoting the business of its members; or

developing and advancing the profession of its members.”; dan

dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(4)  Notwithstanding any other provisions of this

Act, a trade association shall, for the purposes of this section, be deemed to be a body of persons and not a partnership.”.

Seksyen baharu 53a

Any income of the body of persons from transaction with members and any outgoing or expenses or capital allowances attributable to such income shall be disregarded for the purpose of this Act.

The gross income of a body of persons for the basis period for the year of assessment shall include the amount of gross income for that period from the investment made out of any of the fund of the body of persons.

The body of persons shall maintain a separate account in respect of income derived from its members and non-members.

Where the amount of outgoing or expenses to be allowed or capital allowances to be made to the body of persons are common to income from transaction with members and non-members, the amount of outgoing or expenses that shall be allowed or capital allowances that shall be made to that body of persons in respect of income relating to transaction with non-members shall be an amount as determined by applying the method as may be prescribed under this Act.

In this section, “members”, in relation to a body of persons, means those persons who are entitled to vote at a general meeting of the body at which effective control is exercised over its affairs.”.

Pindaan seksyen 54a

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  Where subsection (1) applies, a person who is entitled to an allowance under Schedule 3 and who has not made any claim under paragraph 77 of that

Schedule in respect of such allowance, the amount of such allowance shall be deemed to have been made to him for the purpose of ascertaining his statutory income under subsection (1).”; dan

dalam perenggan (2)(a), dengan memasukkan selepas perkataan “capital allowances claimed” perkataan “or deemed to have been made under subsection (1a)”.

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Akta 693

An amended return under subsection (1) shall only be made after the due date for the furnishing of the return in accordance with subsection 77(1) or 77a(1), but not later than six months from that date.

For the purposes of this section, the amended return shall—

The tax or additional tax payable under subsection (1)

shall—

The amendment under subsection (1) shall only be made once.

Where—

in the amount of tax or additional tax payable on the chargeable income; or

in the amount of tax which has been or would have been wrongly repaid, the tax or additional tax and the chargeable income being the respective amounts as specified in the amended return.

For the purpose of this Act, where the Director General is deemed to have made an assessment or additional assessment under subsection (1)—

Where a person is dissatisfied with the notification made by the Director General under subsection (1), he may within thirty days from the date of being so notified, appeal to the Special Commissioners as if the notification were a notice of assessment and the provisions of this Act relating to appeals shall apply accordingly with such necessary modifications.

If no notice of appeal against a notification made by the Director General under subsection (1) has been given within the time specified under that subsection or any extended period thereof, the notification shall be final and conclusive for the purposes of this Act.

Nothing in this section shall prejudice the exercise of any power conferred on the Director General by section 91.”.

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  Where an assessment or additional assessment has been made under section 91a, the tax or additional tax payable under the assessment shall be due and payable on the day the amended return is furnished whether or not that person appeals against the assessment or additional assessment:

Provided that where the amended return is furnished within a period of sixty days after the due date and the amount of tax due and payable has not been paid within the period of sixty days from the due date, so much of the tax as is unpaid upon the expiration of that period shall without any further notice being served be further increased by a sum equal to five per cent of the tax so unpaid, and that sum shall be recoverable as if it were tax due and payable under this Act.”; dan

dalam subseksyen (9), dengan memasukkan selepas perkataan “sum under subsection” perkataan “(1a),”.

Pindaan seksyen 104

dalam perenggan (1)(b), dengan menggantikan perkataan

“103(3), (4), (5), (6), (7) or (8)” dengan perkataan

“103(1a), (3), (4), (5), (6), (7) or (8), or subsection 107b(4) or 107c(10)”;

dalam perenggan (1)(c), dengan menggantikan perkataan

“or 109b(2),” dengan perkataan “, 109b(2) or 109f(2),”;

dan

dalam subseksyen (6)—

dengan menggantikan noktah di hujung takrif “immigration officer” dengan koma bertitik; dan

Kewangan 21

dalam subseksyen (4a), dengan menggantikan perkataan

“Where a company” dengan perkataan “Subject to subsections (4b) and (4c), where a company”;

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Akta 693

dengan memasukkan selepas subseksyen (4a) subseksyen yang berikut:

“(4b)  The provision of subsection (4a) shall not apply to a company referred to in that subsection if more than—

fifty per cent of the paid up capital in respect of ordinary shares of the company is directly or indirectly owned by a related company;

fifty per cent of the paid up capital in respect of ordinary shares of the related company is directly or indirectly owned by the first mentioned company; or

fifty per cent of the paid up capital in respect of ordinary shares of the first mentioned company and the related company is directly or indirectly owned by another company.

For the purpose of subsection (4b), “related company” means a company which has a paid up capital in respect of ordinary shares of more than two million and five hundred thousand ringgit at the beginning of the basis period for a year of assessment.”;

Where subsection (8a) applies and for a year of assessment, a company has furnished a revised estimate under subsection (7), reference to the amount of instalments which is payable in subsection (7) shall be construed as reference to the amount of instalments which is payable under subsection (8) prior to the revised estimate.”.

Pindaan seksyen 109

dalam subseksyen (1), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that the Director General may under special circumstances allow extension of time for tax deducted to be paid over.”; dan

dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(3a)  Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (1)

is increased by a sum under subsection (2), 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.”.

Pindaan seksyen 109b

dalam subseksyen (1), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that the Director General may under special circumstances allow extension of time for tax deducted to be paid over.”; dan

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Akta 693

dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(3a)  Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (1)

is increased by a sum under subsection (2), 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.”.

Pindaan seksyen 109d

dalam subseksyen (2), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that the Director General may under special circumstances allow extension of time for tax deducted to be paid over.”; dan

dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:

“(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.”.

Pindaan seksyen 109e

dengan menggantikan subseksyen (3) dengan subseksyen yang berikut:

“(3)  The Director General may in relation to subsection (2) under special circumstances allow extension of time for the amount of tax deducted to be paid over.”; dan

Kewangan 25

dengan memasukkan selepas subseksyen (6) subseksyen yang berikut:

“(7)  Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (2)

is increased by a sum under subsection (4), 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.”.

Where the payer fails to pay any amount due from him under subsection (1), the amount which he fails to pay shall be increased by a sum equal to ten per cent of the amount which he fails to pay, and that amount and the increased sum shall be a debt due from him to the Government and shall be payable forthwith to the Director General.

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Akta 693

Where in pursuance of this section any amount is paid to the Director General by the payer or recovered by the

Director General from the payer—

Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (1) is increased by a sum under subsection (2), 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.

Section 110 shall apply mutatis mutandis to tax deducted under this section.”.

the Director General may enter into an advance pricing arrangement with that person; or

Kewangan 27

in the case where section 132 applies, the competent authorities may enter into an advance pricing arrangement, in order to determine the transfer pricing methodology to be used in any future apportionment or allocation of income or deduction to ensure the arm’s length transfer prices in relation to that transaction.

An application under subsection (1) shall be made in the prescribed form and shall contain particulars as may be required by the Director General.

The transactions referred to in subsection (1) shall be construed as a transaction between—

In this section, “relative” and “transaction” have the same meanings assigned to them under subsection 140(8).”.

Seksyen baharu 140a

Subject to subsections (3) and (4), where a person in the basis period for a year of assessment enters into a transaction with an associated person for that year for the acquisition or supply of property or services, then, for all purposes of this Act, that person shall determine and apply the arm’s length price for such acquisition or supply.

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Akta 693

Where the Director General has reason to believe that any property or services referred to in subsection (2) is acquired or supplied at a price which is either less than or greater than the price which it might have been expected to fetch if the parties to the transaction had been independent persons dealing at arm’s length, he may in determination of the gross income, adjusted income or adjusted loss, statutory income, total income or chargeable income of the person, substitute the price in respect of the transaction to reflect an arm’s length price for the transaction.

Where the Director General, having regard to the circumstances of the case, is of the opinion that in the basis period for a year of assessment the value or aggregate of all financial assistance granted by a person to an associated person who is a resident, is excessive in relation to the fixed capital of such person, any interest, finance charge, other consideration payable for or losses suffered in respect of the financial assistance shall, to the extent to which it relates to the amount which is excessive, be disallowed as a deduction for the purposes of this Act.

The transactions or the financial assistance referred to in subsection (2) or (4) respectively, shall be construed as a transaction or financial assistance between—

In this section, “relative” and “transaction” have the same meanings assigned to them under subsection 140(8).”.

Pindaan seksyen 154

dalam perenggan (eb), dengan memasukkan selepas perkataan “or 138b” perkataan “, or to any arrangement under section 138c”; dan

Kewangan 29

dengan memasukkan selepas perenggan (ec) perenggan yang berikut:

“(ed) implementing and facilitating the operation of section 140a;”.

Pindaan Jadual 1

dalam Bahagian 1—

dengan menggantikan perenggan 1 dengan perenggan yang berikut:

“1.  Except where paragraphs 1a, 2, 2a and 3 provide otherwise, income tax shall be charged for a year of assessment upon the chargeable income of every person at the following rates:

Chargeable Income

RM

Rate of Income

Tax

For every ringgit of the first 2,500 0 per cent

For every ringgit of the next 2,500 1 per cent

For every ringgit of the next 15,000 3 per cent

For every ringgit of the next 15,000 7 per cent

For every ringgit of the next 15,000 12 per cent

For every ringgit of the next 20,000 19 per cent

For every ringgit of the next 30,000 24 per cent

For every ringgit exceeding 100,000 27 per cent”;

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Akta 693

fifty per cent of the paid up capital in respect of ordinary shares of the company is directly or indirectly owned by a related company;

fifty per cent of the paid up capital in respect of ordinary shares of the related company is directly or indirectly owned by the first mentioned company; or

fifty per cent of the paid up capital in respect of ordinary shares of the first mentioned company and the related company is directly or indirectly owned by another company.

dalam Bahagian IV, dalam ruang “Rate of income tax”—

dengan menggantikan perkataan “3 per cent”

dengan perkataan “2 per cent”; dan

dalam Bahagian X—

dalam subperenggan 1(a), dengan menggantikan perkataan “15%” dengan perkataan “10%”; dan

Kewangan 31

dengan memasukkan selepas Bahagian XII Bahagian yang berikut:

“Part XIII

Notwithstanding Parts I and II but subject to Parts X, XI and

XII, income tax shall be charged on the income of a non-resident person consisting of gains or profits falling under paragraph 4(f)

which is derived from Malaysia at the rate of 10% of gross.”

Pindaan Jadual 3

dengan memasukkan selepas perenggan 2c perenggan yang berikut:

“2d.  For the purpose of paragraph 1, the capital expenditure incurred by a person on the provision of machinery or plant shall not include any amount paid to a non-resident person in consideration of services rendered in connection with the installation or operation of that machinery or plant, if tax has not been deducted therefrom and paid to the Director General under paragraph 109b(1)(a) of the Act:

Provided that this paragraph shall not apply if the person has paid the amount referred to in subsection 109b(2).”;

dengan memasukkan selepas subperenggan 19a(2)

subperenggan yang berikut:

“(3)  The proviso to subparagraph (1) shall not apply to a company resident in Malaysia which has a paid up capital in respect of ordinary shares of two million and five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment.

A company referred to in subparagraph (3) shall not include a company where more than—

For the purpose of subparagraph (4), “related company”

means a company which has a paid up capital in respect of ordinary shares of more than two million and five hundred thousand ringgit at the beginning of the basis period for a year of assessment.”;

Notwithstanding paragraph 61, in this paragraph “disposed of” means discarded, destroyed or ceased to be used for the purposes of the business.

This paragraph shall not apply if the asset which has been dismantled and removed is subsequently used for any other business of that person or any other person.

The amount incurred in subparagraph (1) shall not include any amount paid to a non-resident which are subject to section 109b, if tax has not been deducted therefrom and paid to the

Director General under that section:

Provided that this paragraph shall not apply if the person has paid the amount referred to in subsection 109b(2).”.

Pindaan Jadual 5

dalam subperenggan (2), dengan memasukkan selepas perkataan “Chairman” perkataan “or Deputy Chairman”;

dengan menggantikan subperenggan (3) dengan subperenggan yang berikut:

“(3)  Two or more hearing of appeals may be heard concurrently at any one time.”; dan

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Akta 693

dengan memasukkan selepas subperenggan (3) subperenggan yang berikut:

“(4)  If the Chairman or Deputy Chairman has not been appointed or is not present at the hearing of the appeals, the

Special Commissioners present at the hearing of the appeals shall choose one of their number, who shall be a person with experience of the kind mentioned in subparagraph (1), to preside at the hearing.”.

Pindaan Jadual 6

dalam perenggan 25c—

dengan menggantikan perkataan “or service excellence award” dengan perkataan “, service excellence, innovation or productivity award”;

dan

dalam subperenggan 28(1), dengan menggantikan perkataan

“Without prejudice to the provisions of section 130, income of” dengan perkataan “Income of”.

Pindaan Jadual 7a

dengan menggantikan perkataan “twelve months” di mana-mana jua terdapat dalam perenggan 1, 1a dan 1c dengan perkataan “thirty-six months”;

dengan menggantikan perenggan 1b dengan perenggan yang berikut:

“1b.  (1)  Where a company has incurred capital expenditure in respect of an asset for the purpose of a qualifying project and that asset is acquired by a person (in this paragraph referred to as “the acquirer”) from that company or from any other person

Kewangan 35

(in this paragraph referred to as “the disposer”) and at the time of the acquisition—

the disposer of the asset is a person over whom the acquirer of the asset has control;

the acquirer of the asset is a person over whom the disposer of the asset has control;

some other person has control directly or indirectly over the disposer and acquirer of the asset; or

the acquisition is effected in consequence of a scheme of reconstruction or amalgamation of companies, this Schedule shall not apply to the acquirer in respect of the asset.

In this paragraph—

“asset” means a factory, plant or machinery referred to in paragraph 1, or plant, machinery or building referred to in the definition of “capital expenditure” in paragraph 9;

“control”, in relation to a company, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other company, or by virtue of any powers conferred by the articles of association or other document regulating that or any other company, that the affairs of the first mentioned company are conducted in accordance with the wishes of that person.”;

Jika terdapat apa-apa ketidakselarasan antara mana-mana peruntukan Bahagian ini dengan mana-mana peruntukan Akta ibu, peruntukan Akta ibu itu adalah terbatal setakat ketidakselarasan itu.

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Akta 693

Kegagalan syarikat itu untuk mematuhi subseksyen (1)

merupakan suatu kesalahan di bawah subseksyen 120(1) Akta ibu.

Suatu penyata di bawah seksyen ini bolehlah dikemukakan kepada Ketua Pengarah mengikut seksyen 152a Akta ibu.

Jika berhubung dengan tahun taksiran 2008, 2009, 2010,

2011, 2012, 2013 atau 2014 suatu syarikat tidak mengemukakan penyata mengikut seksyen ini atau seksyen 45 Akta Kewangan 2007

Ketua Pengarah boleh mengira amaun lebihan yang disebut dalam seksyen 48 Akta Kewangan 2007 atau seksyen 49 dan hendaklah menyerahkan kepada syarikat itu satu rekuisisi bertulis dalam borang yang ditetapkan meminta syarikat itu membayar amaun yang bersamaan dengan lebihan itu dan amaun yang dinaikkan tidak melebihi amaun yang bersamaan dengan lebihan itu, dan amaun yang bersamaan dengan lebihan itu dan kenaikan amaun itu hendaklah menjadi hutang yang kena dibayar oleh syarikat itu kepada Kerajaan dan hutang itu hendaklah dibayar dengan serta-merta kepada Ketua Pengarah apabila rekuisisi itu disampaikan.

Apa-apa hutang yang genap masa di bawah seksyen ini hendaklah boleh dituntut seolah-olah ia adalah cukai yang genap masa dan kena dibayar di bawah Akta ibu.

Jika apa-apa amaun yang terhutang dan kena dibayar di bawah subseksyen (1) tidak dibayar pada tarikh kena dibayar, amaun hutang yang tidak dibayar itu hendaklah, tanpa apa-apa notis selanjutnya disampaikan, dinaikkan dengan suatu amaun yang bersamaan dengan sepuluh peratus hutang yang tidak dibayar itu, dan amaun yang tidak dibayar itu dan kenaikan atas amaun yang tidak dibayar itu hendaklah menjadi hutang yang kena dibayar oleh syarikat itu kepada Kerajaan dan hutang itu hendaklah kena dibayar dengan serta-merta kepada Ketua Pengarah.

Seksyen ini hendaklah terpakai jika tiada dividen dibayar menurut seksyen 40 Akta Kewangan 2007.

Seksyen ini hendaklah terpakai walaupun syarikat itu telah melaksanakan opsyen yang tidak boleh batal di bawah seksyen 50 Akta Kewangan 2007.

Apa-apa hutang yang genap masa di bawah seksyen ini hendaklah boleh dituntut seolah-olah ia adalah cukai yang genap masa dan kena dibayar di bawah Akta ibu.

Tolakan bagi cukai yang dipotong

dalam takrif “duly stamped”, dengan menggantikan proviso dengan proviso yang berikut:

“Provided that a stamp certificate or official receipt for the proper amount or amount of initial duty may be attached or affixed to any instrument in lieu of the stamp, and the instrument shall be deemed to be duly stamped;”; dan

dengan memasukkan selepas takrif “small and medium enterprise” takrif yang berikut:

‘ “stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty paid in respect of that instrument;’.

means of an adhesive stamp;

affixing an official receipt to such instrument; or

attaching a stamp certificate to such instrument.”.

Kewangan 41

Seksyen baharu 11a

For the purpose of subsection (1), the Collector shall indorse on the replicate of the instrument that full and proper duty with which the original is chargeable had been paid upon payment of a fee of one hundred ringgit for each replicate of an instrument.”.

it is stamped as an original instrument;

it appears by a certificate indorsed by the Collector on the duplicate or counterpart that full and proper duty has been paid on the original instrument; or

there is denoted on the stamp certificate issued for the duplicate or counterpart that payment of the stamp duty has been paid in respect of the original instrument.”.

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dalam subseksyen (1), dengan memotong perkataan

“is in his opinion one of a description chargeable with duty,”;

dalam subseksyen (2), dengan memotong perkataan “in his opinion”; dan

dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:

“(5)  This section shall only apply to instrument where indorsement is required to be made on that instrument pursuant to any written law.”.

Pindaan seksyen 40

by a stamp duly cancelled;

by means of an impressed stamp;

by affixing an official receipt to the instrument; or

by attaching a stamp certificate to the instrument, and shall be certified by the Collector.”.

Seksyen baharu 50a

any erroneous or under assessment of the duty or penalty by the Collector; or

the failure to assess that duty or penalty by the

Collector, and the correct amount of duty or penalty due on the instrument shall be debts due to the Government and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the

Government.”.

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Akta 693

Pindaan seksyen 57

dalam perenggan (f)—

dengan menggantikan noktah bertindih di hujung subperenggan (v) dengan koma bertitik; dan

dalam proviso, dengan memasukkan selepas perenggan

perenggan yang berikut:

“(aa) that the application for relief is made within two months from the date the instrument of transfer is rejected by the Registrar of Titles; or”.

to obtain an assessment of stamp duty and any penalty, if any, on an instrument;

Kewangan 45

to pay stamp duty and any penalty, if any, on an instrument by electronic funds transfer or otherwise, in accordance with the assessment;

to obtain a stamp certificate in relation to the assessment; or

to obtain an indorsement of stamp duty in a case where section 37 applies.

In this section, “registered person” means any person who applies to the Collector to register to use the electronic medium.

All conditions and specifications relating to the use of electronic medium shall be determined by the

Collector.

Electronic assessment and stamping of instruments 77b.  (1)  For the purposes of this Act, the issue of a stamp certificate for an instrument shall state an assessment of a duty and any penalty, if any, in relation to the instrument.

A registered person must, on receipt of a stamp certificate issued for the instrument by the Collector, immediately attach the stamp certificate to the instrument.”.

RM1.00

Where a chargeable person is dissatisfied with the notification made by the Director General under subsection (1), he may within thirty days of being so notified, appeal to the

Special Commissioners as if the notification were a notice of assessment and the provisions of this Act relating to appeals shall apply accordingly with such necessary modifications.

If no notice of appeal against a notification made by the

Director General under subsection (1) has been given within the time specified under that subsection or any extended period thereof, the notification shall be final and conclusive for the purposes of this Act.

Nothing in this section shall prejudice the exercise of any power conferred on the Director General by section 39.”.

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Akta 693

dalam subperenggan (2), dengan memasukkan selepas perkataan “Chairman” perkataan “or Deputy Chairman”;

dengan menggantikan subperenggan (3) dengan subperenggan yang berikut:

“(3)  Two or more hearing of appeals may be heard concurrently at any one time.”; dan

dengan memasukkan selepas subperenggan (3) subperenggan yang berikut:

“(4)  If the Chairman or Deputy Chairman has not been appointed or is not present at the hearing of the appeals, the

Special Commissioners present at the hearing of the appeals shall choose one of their number, who shall be a person with experience of the kind mentioned in subparagraph (1) to preside at the hearing.”.

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