Malaysia legislation

Section 102

of FINANCE (NO. 2) ACT 2023

Section 102

Amendment of section 19

(a)

in subsection (1), by substituting for the words “as may be prescribed and the return shall be furnished to the

Director General in the prescribed manner” the words

“in the form and manner as determined by the Director

General”; and

(b)

in subsection (2), by substituting for the words “the return in the taxable period following after the end of that period of twelve calendar months and the return shall be furnished to the Director General in the prescribed manner” the words “a return in the form and manner as determined by the Director General in the taxable period following after the end of that period of twelve calendar months”.

Amendment of section 20c