Malaysia legislation
Section 24
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2024
Section 24
Subsection 15a(1) of the principal Act is amended by substituting for the proviso the following proviso:
(a)
the instrument is stamped with the duty to which it would but for this section be liable; or
(b)
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.”.
Measures for the Collection, Administration and Enforcement of Tax 19
Amendment of section 17