Section 66a

any person who is assessable and chargeable to tax under this Act;

any person who is required under this Act to furnish a return; or

any person who is a citizen aged eighteen years old and above.

The tax identification number referred to in subsection (1)

shall be assigned by the Director General as he may determine.

Any person who has been assigned a reference number by the Director General in exercising his powers and functions under this Act on or before 1 January 2022 is deemed to have been assigned a tax identification number under this

Act and the reference number shall be the tax identification number of that person.”.

Amendment of section 77a