Malaysia legislation

Section 202

of AKTA KEWANGAN (NO. 2) 2023

Seksyen 202

Kewangan (No. 2)

(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.

(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 — AKTA KEWANGAN (NO. 2) 2023 →