Malaysia legislation

Section 31

of FINANCE ACT 2021

Section 31

Subsection 32(1) of the principal Act is amended—

(a)

by inserting after the word “tax” the words “, sums or debt”; and

(b)

by substituting for the words “not exceeding five thousand ringgit” the words “not less than two hundred ringgit and not more than twenty thousand ringgit”.

New section 57b