Malaysia legislation

Section 24

of AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2024

Seksyen 24

Subseksyen 15a(1) Akta ibu dipinda dengan menggantikan proviso dengan proviso yang berikut:

(a)

the instrument is stamped with the duty to which it would but for this section be liable; or

Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 19

(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.”.

Pindaan seksyen 17