Malaysia legislation
Section 23
of AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2024
Seksyen 23
Pindaan seksyen 15
Subseksyen 15(1) Akta ibu dipinda dalam proviso dengan menggantikan perenggan (a) dengan perenggan yang berikut:
“(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”.
Pindaan seksyen 15a