Section 17

Seksyen 91 Akta ibu dipinda dengan memasukkan selepas subseksyen (5) subseksyen yang berikut:

“(6) Notwithstanding the provisions of this Act, where in a basis period for a year of assessment, an adjustment is made in respect of the input tax paid or to be paid under the Goods and

Services Tax Act 2014, the Director General may at any time,

Undang-Undang Malaysia 16

as may be necessary to give effect to such adjustment, make an assessment or a reduced assessment for the year of assessment to which the adjustment relates, or if the year of assessment to which the adjustment relates cannot be ascertained, for the year of assessment in which the Director General discovers the adjustment.”.