Malaysia legislation

Section 109

of AKTA KEWANGAN 1981

Seksyen 109

(a)

give notice in writing to the payer requiring him to deduct and pay tax at some other rates or to pay or credit the interest or royalty without deduction of tax; or

(b)

under special circumstances allow extension of time for tax deducted to be paid over.".

Pindaan bagi seksyen 128