Malaysia legislation

Section 22

of FINANCE ACT 2015

Section 22

Amendment of section 152a

Section 152a of the principal Act is amended by substituting for subsection (1) the following subsection:

“(1) Any person or class of persons—

(a)

shall, if so required under this Act; or

(b)

may, if so allowed by the Director General,

Act 773

furnish any form prescribed under this Act on an electronic medium or by way of an electronic transmission.”.

Amendment of section 154