Malaysia legislation
Section 28
of AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2024
Seksyen 28
Seksyen baharu 35a dan 35b
seksyen yang berikut:
“Return 35a. (1) Every person, other than an authorized person under section 9, shall furnish to the Collector a return in the prescribed form together with an instrument which is executed and chargeable with duty by an electronic medium in accordance with section 77a.
Undang-Undang Malaysia 20
(2)
For the purposes of this section, a return for a year of assessment shall—
(a)
specify the description of instrument and the amount of duty with which the instrument is chargeable; and
(b)
contain such particulars as may be required by the Collector.
Duty to keep record 35b.
Where an instrument is chargeable with duty, the person who is liable to pay the duty chargeable on such instrument shall keep the instrument and all relevant documents in connection with such instrument for a period of seven years from the date the duty is paid for the purpose of ascertaining that the proper amount of stamp duty has been paid on the instrument.”.
Pindaan seksyen 36