Malaysia legislation
Section 8
Section 8
Section 33 of the principal Act is amended by inserting after subsection (4) the following subsection:
“(5) For the purpose of subsection (4), where any sum payable for a basis period for a year of assessment is due to be paid in any following year of assessment—
(a)
a person shall notify the Director General in writing of the deduction in respect of the sum not later than twelve months from the end of the basis period for the year of assessment when the sum is due to be paid; and
(b)
upon receipt of the notice, the Director General may reduce the assessment that has been made in respect of such sum.”.
Amendment of section 34