Malaysia legislation
Section 48
Seksyen 48
akta Petroleum (cukai Pendapatan) 1967, yang disebut “akta ibu” dalam Bab ini, dipinda dalam seksyen 18—
(a)
dalam perenggan (1)(h), dengan menggantikan proviso kepada perenggan itu dengan proviso yang berikut:
“Provided that—
(i)
this paragraph shall not apply if the payer has paid the amount of deduction of tax and the increased amount which is equal to ten per cent of that deduction which are due and payable under the provisions of that law; and
Undang-Undang Malaysia 32
(ii)
where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 52(2) if a deduction on such payment is made in such return or is claimed in the information given to the Director general in arriving at the adjusted income of the payer;”; dan
(b)
dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:
“(3) Paragraph (1)(h) shall not apply if for a year of assessment a person is exempt under section 65c or the Promotion of Investments act 1986 [Act 327], in respect of all income of that person from all sources not being exemption on income equal to capital expenditure incurred.”.
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