Malaysia legislation

Section 202

of FINANCE (NO. 2) ACT 2023

Section 202

(2)

For the purposes of this section, a Constituent Entity shall furnish to the Director General a Top-up Tax return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 152a.

Act 851

(3)

For the purposes of this section, the Top-up Tax return for a Reporting Financial Year shall—

(a)

specify the amount of tax payable, if any, for that year; and

(b)

contain such particulars as may be required by the

Director General.

Amendment of Top-up Tax return

Read in full context — FINANCE (NO. 2) ACT 2023 →