Malaysia legislation
Section 46
Section 46
Subsection 41(8) of the principal Act is amended—
(a)
by inserting after the words “not paid” the words “wholly or partly”;
(b)
in paragraph (a)—
(i)
by inserting after the words “not paid” the words
“wholly or partly”;
(ii)
by substituting for the word “five” the word “ten”;
(iii)
in the national language text, by inserting after the words “amaun cukai” the word “itu”; and
(iv)
by substituting for the words “due and payable”
the words “remain unpaid”;
(c)
in paragraph (b)—
(i)
by inserting after the words “not paid” the words
“wholly or partly”;
(ii)
by substituting for the word “ten” the word
“fifteen”;
(iii)
in the national language text, by inserting after the words “amaun cukai” the word “itu”; and
(iv)
by substituting for the words “due and payable”
the words “remain unpaid”; and
Finance 47
(d)
in paragraph (c)—
(i)
by inserting after the words “not paid” the words
“wholly or partly”;
(ii)
by substituting for the word “ten” the word
“fifteen”;
(iii)
in the national language text, by inserting after the words “amaun cukai” the word “itu”;
(iv)
by substituting for the words “due and payable”
the words “remain unpaid”; and
(v)
by deleting the words “, subject to a maximum penalty of twenty-five per cent of the amount of tax due and payable”.
Amendment of section 42