Malaysia legislation

Section 101

of FINANCE (NO. 2) ACT 2023

Section 101

Amendment of section 14

Section 14 of the principal Act is amended by inserting after subsection (1) the following subsection:

“(1a)  Notwithstanding subsection (1), the Director General may, upon request in writing and subject to such conditions as he thinks fit to impose, approve any one or more of the prescribed particulars not to be contained in an invoice.”.