Malaysia legislation
Section 35
Seksyen 35
Seksyen 18 Akta ibu dipinda—
(a)
dalam subseksyen (1)—
(i)
dalam proviso kepada perenggan (n), dengan memotong perkataan “or”;
(ii)
dengan menggantikan noktah di hujung perenggan (o) dengan koma bernoktah; dan
Kewangan 29
(iii)
dengan memasukkan selepas perenggan (o)
perenggan yang berikut:
“(p) any amount paid or to be paid in respect of goods and services as input tax by the chargeable person if he is liable to be registered under the Goods and
Services Tax Act 2014 and has failed to do so, or if he is entitled under that
Act to credit that amount as input tax;
or
(q)
any amount of output tax paid or to be paid under the Goods and Services Tax Act 2014 which is borne by the chargeable person if he is registered or liable to be registered under that Act.”; dan
(b)
dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1a) Notwithstanding any other provisions of this
Act, where a person is required under section 34 to furnish to the Director General any information within the time specified in a notice or such other time as may be allowed by the Director General, and that information concerns wholly or in part a deduction claimed by that person in arriving at the adjusted income of that person from any source for the basis period for a year of assessment, no deduction from the gross income from that source for that period shall be allowed in respect of such claim if the person fails to provide such information within the time specified in that notice or such extended time as may be allowed by the Director General.”.
Pindaan seksyen 39