Malaysia legislation
Section 106
Section 106
New Part VIa
The principal Act is amended by inserting after Part VI the following part:
“Part VIa
RULING
Public ruling 31a. (1) The Director General may, at any time, make a public ruling on the application of any provision of this Act in relation to any person or class of persons, or any type of business activities.
(2)
The Director General may amend or withdraw, either wholly or partly, any public ruling made under this section.
(3)
Notwithstanding any provision of this Act, where a public ruling under subsection (1) applies to any person in relation to a business activity and the person applies the provision in the manner stated in the ruling, the Director
General shall apply the provision in relation to the person and the business activities in accordance with the ruling.”.
Amendment of section 65