Malaysia legislation
Section 23
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2024
Section 23
Amendment of section 15
Subsection 15(1) of the principal Act is amended in the proviso by substituting for paragraph (a) the following paragraph:
“(a) no such instrument shall be deemed to be duly stamped unless—
(i)
the instrument is stamped with the duty to which it would but for this section be liable;
or
(ii)
a return is furnished together with the instrument to the Collector in accordance with section 35a, and the instrument is assessed under paragraph 36(1)(b) and the Collector has certified under section 37 either that the full duty with which the instrument is chargeable has been paid, or that the instrument is not chargeable with duty; and”.
Amendment of section 15a