Malaysia legislation
Section 35
of AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2024
Seksyen 35
Seksyen baharu 50b
Akta ibu dipinda dengan memasukkan selepas seksyen 50a seksyen yang berikut:
“Relief in respect of error or mistake 50b. (1) If any person who has paid duty for any instrument alleges that the duty relating to that instrument is excessive by reason of some error or mistake in a return made by him,
Undang-Undang Malaysia 24
Akta 863
he may within twenty-four months after the return is furnished, make an application in writing to the Collector for relief.
(2)
On receiving an application under subsection (1), the Collector shall inquire into the matter and shall give, by way of repayment of duty, such relief in respect of the alleged error or mistake as appears to him to be just and reasonable.”.
Pindaan seksyen 52