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

Seksyen 5 mula berkuat kuasa bagi tahun taksiran 2025

dan tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 66a

Where for any year of assessment a tax identification number is made accessible by the Director General to any person, the Director General shall not be liable for any loss or damage suffered by any person due to any error or omission arising in the service of providing access to the tax identification number, provided that the error or omission was made in good faith and in the ordinary course of the discharge of the duties of the Director General or occurred or arose as a result of any defect or breakdown in the service or in the equipment used for the provision of the service.

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A person who, for any reason, has access to a tax identification number of any other person shall not use or cause or allow to be used the tax identification number for any purpose other than for the purposes of this Act.

Any person who contravenes subsection (6), shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding four thousand ringgit or to imprisonment for a term not exceeding one year or to both.”.

Pindaan seksyen 77b

dengan menomborkan semula seksyen sedia ada sebagai subseksyen (1); dan

dengan memasukkan selepas subseksyen (1) yang dinomborkan semula itu subseksyen yang berikut:

“(2)  Where a person—

makes an incorrect return, information return or report by omitting the information required to be provided in accordance with any rules made under paragraph 154(1)(c)

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Akta 863

to implement or facilitate the operation of an arrangement having effect under sections 132, 132a and 132b, where such arrangement relates to the automatic exchange of information or the furnishing of a country-by-country report, on behalf of himself or another person; or

gives any incorrect information in relation to any information required to be provided in accordance with any rules made under paragraph 154(1)(c) to implement or facilitate the operation of an arrangement having effect under sections 132, 132a and 132b, where such arrangement relates to the automatic exchange of information or the furnishing of a country-by-country report, on behalf of himself or another person, then, if no prosecution under subsection (1) has been instituted in respect of the incorrect return, information return or report, or incorrect information, the Director

General may by notice in writing require that person to pay a penalty of not less than twenty thousand ringgit and not more than one hundred thousand ringgit and, if that person pays that penalty, or where the penalty is abated or remitted under subsection 124(3), so much, if any, of the penalty as has not been abated or remitted, he shall not be liable to be charged on the same facts with an offence under subsection (1).”.

Pindaan seksyen 125

dengan menggantikan subseksyen (4) dengan subseksyen yang berikut:

“(4)  Jika seseorang membuat suatu penyata di bawah

Akta ini, penyata itu hendaklah dikemukakan kepada

Ketua Pengarah dalam borang yang ditetapkan melalui media elektronik atau dengan cara penghantaran elektronik mengikut seksyen 57a.”;

dengan memasukkan selepas subseksyen (6) subseksyen yang berikut:

“(6a)  Pemberitahuan yang disebut dalam subseksyen (6)

hendaklah dikemukakan kepada Ketua Pengarah melalui media elektronik atau dengan cara penghantaran elektronik mengikut seksyen 57a.”; dan

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Akta 863

dengan menggantikan subseksyen (7) dengan subseksyen yang berikut:

“(7)  Bagi maksud seksyen 21b, seseorang yang melupuskan suatu aset yang boleh dikenakan cukai hendaklah menyerahkan pemberitahuan yang disebut dalam subseksyen (6) kepada pemeroleh dalam tempoh enam puluh hari dari tarikh pelupusan dan pemberitahuan itu hendaklah disifatkan telah diserahkan kepada pemeroleh pada hari yang pemberitahuan itu dikemukakan kepada Ketua Pengarah mengikut subseksyen (6a).”.

Pindaan seksyen 14

dengan menggantikan perkataan “dikemukakan”

dengan perkataan “diserahkan”; dan

dengan menggantikan perkataan “mengemukakan”

dengan perkataan “menyerahkan”.

Pindaan seksyen 15

dengan menggantikan perkataan “dikemukakan”

dengan perkataan “diserahkan”; dan

dengan menggantikan perkataan “mengemukakan”

dengan perkataan “menyerahkan”.

Penggantian seksyen 21a

Perakuan tidak dikenakan cukai yang disebut dalam subseksyen (1) hendaklah disifatkan sebagai telah diberitahu kepada pelupus mengikut subseksyen (1) pada hari penyata di bawah seksyen 13 itu dikemukakan kepada

Ketua Pengarah.”.

Pindaan seksyen 21b

dengan menomborkan semula seksyen sedia ada sebagai subseksyen (1); dan

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dengan memasukkan selepas subseksyen (1) yang dinomborkan semula itu subseksyen yang berikut:

“(2)  Jika seseorang telah disabitkan dengan suatu kesalahan di bawah subseksyen (1), mahkamah boleh membuat suatu perintah lanjutan menghendaki orang itu untuk mematuhi peruntukan Akta ini yang berkaitan yang di bawahnya kesalahan itu telah dilakukan dalam tempoh tiga puluh hari, atau suatu tempoh lain sebagaimana yang difikirkan sesuai oleh mahkamah, dari tarikh perintah itu dibuat.”.

Pindaan seksyen 57a

hendaklah, jika dikehendaki sedemikian di bawah

Akta ini; atau

boleh, jika dibenarkan sedemikian oleh Ketua Pengarah, mengemukakan apa-apa borang yang ditetapkan di bawah

Akta ini melalui media elektronik atau dengan cara penghantaran elektronik.”.

Pindaan Jadual 3

Seksyen 21, 23, 24, 28, 29, 30, 31, 32, 33, 35, 39 dan 42

mula berkuat kuasa pada 1 Januari 2026.

Pindaan seksyen 3a

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1)  For the purpose of ascertaining whether an instrument is chargeable with duty under this Act or whether such duty has been paid, the Collector may by notice in writing, require any person—

to deliver to the Collector for examination any instrument, book, account, record or other document within the time specified in the notice; or

to attend personally before the Collector and produce for examination any instrument, book, account, record or other document.”;

dalam subseksyen (2)—

dengan menggantikan perkataan “all books and documents” dengan perkataan “all instruments, books, accounts, records, documents, objects, articles, materials and things”;

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Akta 863

search and inspect any such instrument, book, account, record, document, object, article, material or thing; and

make extracts from, or copies of, any such instrument, book, account, record, document, object, article, material or thing without fee or reward.

dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(2a)  The Collector may, when entering any land, building or place pursuant to subsection (2)—

Where the Collector exercises his powers under subsections (2) and (2a), the owners or occupiers of such lands, buildings and places shall provide the Collector with reasonable facilities and assistance for the performance of his duties under this Act.”;

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

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

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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

For the purposes of this section, a return for a year of assessment shall—

dengan menggantikan nota bahu dengan nota bahu yang berikut:

“Adjudication and assessment as to proper stamp”;

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1)  Where a person has furnished a return together with an instrument in accordance with section 35a—

the Collector shall be deemed to have made an assessment of duty on the instrument based on the information furnished in the return; or

Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 21

the Collector shall assess the duty on the instrument, if any, with which in his judgment an instrument is chargeable.”;

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  The Collector may determine the instruments falling under paragraph (1)(a) in any manner as the Collector thinks fit.”;

dengan menggantikan subseksyen (2) dengan subseksyen yang berikut:

“(2)  For the purposes of this Act, where the Collector is deemed to have made an assessment under paragraph (1)(a)—

the return referred to in that subsection shall be deemed to be an assessment; and

the duty payable on the instrument shall be due and payable on the day the Collector is deemed to have made an assessment.”; dan

dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(2a)  For the purposes of paragraph (1)(b), the Collector may require any of the following:

an abstract of the instrument;

an affidavit setting out all the facts and circumstances affecting the liability of the instrument to duty or the amount of the duty chargeable thereon; or

any other evidence which he considers necessary for the adjudication or determination of duty.

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The Collector may refuse to assess the duty under paragraph (1)(b) until such abstract, affidavit or other evidence has been furnished accordingly.”.

Pindaan seksyen 37

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1)  Where a return together with an instrument has been furnished to the Collector in accordance with section 35a for an assessment under section 36,

36a, 36aa, 36b or 36ca and—

the Collector has determined that the instrument is already fully stamped; or

the duty assessed by the Collector under section 36, 36a, 36aa, 36b or 36ca, as the case may be, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so assessed, has been paid, the Collector shall certify by indorsement on the instrument that the full duty or minimum duty, initial duty, advance duty or additional duty, as the case may be, stating the amount with which the instrument is chargeable has been paid.”; dan

dalam subseksyen (2a), dengan menggantikan perkataan

“the person bringing the instrument to the Collector” dengan perkataan “the person furnishing the return together with the instrument to the Collector in accordance with section 35a”.

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Pindaan seksyen 40

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

fails to keep and retain the books, records and documents as required under subsection 9(7);

fails to notify the Collector as required under subsection 15(6a);

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fails to notify the Collector as required under subsection 15a(6); or

fails to keep the instrument and all relevant documents as required under section 35b, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding ten thousand ringgit.

Failure to furnish return 72c.  (1)  Any person who fails to furnish a return with the instrument which is executed and chargeable with duty in accordance with section 35a without reasonable excuse shall be guilty of an offence and shall be liable on conviction to a fine not exceeding ten thousand ringgit.

Where a person has been convicted of an offence under subsection (1), the court may make a further order that the person shall comply with the relevant provision of this Act under which the offence has been committed within thirty days, or such other period as the court considers appropriate, from the date the order is made.

Where a person fails to furnish a return with the instrument which is executed and chargeable with duty in accordance with section 35a and no prosecution under subsection (1) has been instituted in relation to such failure, the Collector may require that person to pay a penalty of not less than two hundred ringgit and not more than two thousand ringgit.

The Collector may, if he thinks fit, reduce or remit the penalty referred to in subsection (3).

Incorrect returns 72d.  (1)  Where a person—

Where a person—

The Collector may, if he thinks fit, reduce or remit the penalty referred to in subsection (2).”.

Pindaan seksyen 74

pemfailan atau pengemukaan apa-apa permohonan, penyata, perisytiharan atau apa-apa dokumen lain;

dan

penyampaian apa-apa notis, arahan, perintah, permit, resit atau apa-apa dokumen lain.

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Jika—

Apa-apa permohonan, penyata, perisytiharan atau apa-apa dokumen lain yang dibuat dan dihantar oleh pengguna berdaftar hendaklah disifatkan sebagai telah difailkan atau dikemukakan pada masa permohonan, penyata, perisytiharan atau apa-apa dokumen lain itu diterima oleh Ketua Pengarah.

Bagi maksud seksyen ini, “pengguna berdaftar”

ertinya mana-mana orang yang diberi kuasa secara bertulis oleh Ketua Pengarah untuk mengakses dan menggunakan perkhidmatan elektronik.”.

dengan menggantikan subseksyen (5) dengan subseksyen yang berikut:

“(5)  Jika mana-mana orang telah mendapat kawalan ke atas mana-mana barang bercukai atau telah mengimport mana-mana barang bercukai, Ketua Pengarah boleh menghendaki orang itu untuk mengakaunkan barang bercukai itu.”; dan

dengan menggantikan subseksyen (6) dengan subseksyen yang berikut:

“(6)  Jika mana-mana orang tidak mengakaunkan barang bercukai di bawah subseksyen (5) oleh sebab—

barang bercukai itu telah dijual oleh orang itu;

barang bercukai itu telah dieksport atau dipindahkan melalui jualan; atau

barang bercukai itu telah hilang atau musnah,

Ketua Pengarah boleh menaksir mengikut pertimbangan terbaiknya amaun cukai jualan yang sepatutnya boleh dikenakan berkenaan dengan barang bercukai itu jika barang itu telah dijual oleh orang itu dan hendaklah dengan serta-merta memberitahu orang itu tentang taksiran itu secara bertulis.”.

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Pindaan Jadual