Malaysia legislation

Section 77

of FINANCE (NO. 2) ACT 2023

Section 77

Amendment of section 71

(a)

in subsection (4), by inserting after paragraph (a)

the following paragraph:

“(aa) the production or disclosure of classified material in relation to electronic invoice to the

Director General of Customs and Excise (or to the public officers under his direction and control)

or the use of classified material in relation to electronic invoice by the Director General of

Customs and Excise, to such an extent as is necessary or expedient for the exercise of his function;”; and

(b)

in subsection (5), in the definition of “classified person”—

(i)

in paragraph (c), by deleting the word “or” at the end of the paragraph;

(ii)

in paragraph (d), by inserting after the words

“Malaysia;” the word “or”; and

(iii)

by inserting after paragraph (d) the following paragraph:

“(e) any person who, for any reason, has by any means access to any information on an electronic invoice under this Act;”.

Amendment of section 82a

Section 77 — AKTA KEWANGAN (NO. 2) 2023 | mylaw.my