Malaysia legislation
Section 21
of AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2024
Seksyen 21
Akta Setem 1949, yang disebut “Akta ibu” dalam
Bahagian ini, dipinda dalam seksyen 3a—
(a)
dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:
“(1) For the purpose of ascertaining whether an instrument is chargeable with duty under this Act or whether such duty has been paid, the Collector may by notice in writing, require any person—
(a)
to deliver to the Collector for examination any instrument, book, account, record or other document within the time specified in the notice; or
(b)
to attend personally before the Collector and produce for examination any instrument, book, account, record or other document.”;
(b)
dalam subseksyen (2)—
(i)
dengan menggantikan perkataan “all books and documents” dengan perkataan “all instruments, books, accounts, records, documents, objects, articles, materials and things”;
Undang-Undang Malaysia 16
Akta 863
(ii)
dengan menggantikan perkataan “any books or documents” dengan perkataan “any instrument, book, account, record, document, object, article, material or thing”; dan
(iii)
dengan memotong perkataan “, and may, without fee or reward, make extracts from or copies of any such books or documents”;
(a)
search and inspect any such instrument, book, account, record, document, object, article, material or thing; and
(b)
make extracts from, or copies of, any such instrument, book, account, record, document, object, article, material or thing without fee or reward.
(c)
dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:
“(2a) The Collector may, when entering any land, building or place pursuant to subsection (2)—
(2b)
Where the Collector exercises his powers under subsections (2) and (2a), the owners or occupiers of such lands, buildings and places shall provide the Collector with reasonable facilities and assistance for the performance of his duties under this Act.”;
(d)
dalam subseksyen (3), dengan menggantikan perkataan
“books or documents” di mana-mana jua terdapat dengan perkataan “instruments, books, accounts, records, documents, objects, articles, materials or things”;
(e)
dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:
“(3a) Where in the opinion of the Collector it is necessary for the purpose of ascertaining the duty payable on an instrument to examine any instrument, book, account, record or other document kept otherwise than in the national language, the Collector may by notice in writing require any person to furnish
Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 17
within a time specified in the notice (not being less than thirty days from the date of service of the notice)
a translation in the national language of the instrument, book, account, record or other document in question:
Provided that in East Malaysia this subsection shall have effect as if the words “or English language”
were inserted after the words “national language”
wherever they occur.”; dan
(f)
dengan menggantikan subseksyen (5) dengan subseksyen yang berikut:
“(5) Any person who—
(a)
without reasonable excuse, fails to comply with the notice under subsection (1) or (3a);
(b)
obstructs or refuses to give access to the Collector into any land, building or place pursuant to subsection (2) or (2a);
(c)
obstructs or hinders the Collector, or any valuer duly authorized by the Collector, in the exercise of any of the Collector’s powers under this section;
(d)
refuses to produce any instrument, book, account, record or other document in his custody or under his control on being required to do so by the Collector for the purposes of this Act;
(e)
fails to provide reasonable facilities or assistance to the Collector in the exercise of his powers pursuant to subsection (2b); or
(f)
refuses or fails to comply with any direction given by the Collector or any valuer duly authorized by the Collector to answer any question lawfully asked of him by the
Collector or such valuer for the purposes of this section,
Undang-Undang Malaysia 18
Akta 863
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding ten thousand ringgit.”.
Pindaan seksyen 12a