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In forceUpdated to 1 Oct 2018Read it in Bahasa Malaysia
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Chapter III · Amendments to the Stamp Act 1949

63. Amendment of section 38a

Section 38a of the principal Act is amended—

(a)

by substituting for subsection (1) the following subsection:

“(1)  Any person who is dissatisfied with an assessment or additional assessment of the Collector under section 36 or 36a may, by written notice (referred to in this

Act as “notice of objection”), object to the assessment or additional assessment and apply to the Collector to review the assessment or additional assessment.”;

(b)

in subsection (2), by inserting after the word “assessment”

wherever appearing the words “or additional assessment”;

(c)

in subsection (4), by inserting after the word “assessment”

the words “or additional assessment”;

(d)

by substituting for subsection (6) the following subsection:

“(6)  Where, on review, it appears to the Collector that the amount of duty originally or additionally assessed is excessive, he may cancel the original or additional assessment and make such other assessment in substitution of the original or additional assessment and shall serve on the person a notice of substituted assessment.”; and

(e)

in subsection (8), by inserting after the words “to an assessment” the words “or additional assessment”.

Report

Read on from s 64

Chapter IV

Amendments to the Petroleum (Income Tax) Act 1967

Read on from Chapter IV

Chapter V

Amendments to the Labuan Offshore Business Activity Tax Act 1990

Read on from Chapter V