Section 36

Seksyen 39 Akta ibu dipinda dengan memasukkan selepas subseksyen (5) subseksyen yang berikut:

“(6) Notwithstanding any other 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

Undang-Undang Malaysia 30

the Goods and Services Tax Act 2014, the Director General may at any time, 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.”.