Malaysia legislation

Section 26

of FINANCE (NO. 2) ACT 2023

Section 26

New section 134a

The principal Act is amended by inserting after section 134

the following section:

“Power of Director General to issue guidelines 134a.  (1)  The Director General may issue guidelines as the

Director General thinks expedient or necessary to clarify the provisions of this Act or to facilitate the compliance of the law or any other matter relating to this Act.

(2)

The Director General may revoke, revise or amend the whole or any part of any guidelines issued under this section.”.

Amendment of section 138