Malaysia legislation
Section 14
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2024
Section 14
The principal Act is amended by substituting for section 21a the following section:
“Certificate of non-chargeability 21a. (1) The Director General shall notify the disposer in a certificate of non-chargeability in the prescribed form in an electronic medium or by way of an electronic transmission in accordance with section 57a where he is satisfied that no chargeable gain has arisen.
(2)
The certificate of non-chargeability referred to in subsection (1) shall be deemed to have been notified to the disposer in accordance with subsection (1) on the day the return under section 13 is furnished to the Director General.”.
Amendment of section 21b