Malaysia legislation
Section 14
Section 14
Amendment of section 107d
(a)
by inserting after the words “the payer shall upon paying or crediting such payments” the words “in a calendar month”;
(b)
by inserting after the words “two per cent of the payments on account of tax” the words “for that year of assessment”;
(c)
by deleting the words “for any year of assessment”; and
(d)
by substituting for the words “within thirty days”
the words “not later than the end of the following calendar month”.
Amendment of section 131a