Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Part XI
210. Change of address of Constituent Entity
Feedback & supportEvery Constituent Entity chargeable to tax who changes his address in Malaysia (being an address furnished by him to the Director General) for another address in Malaysia shall within three months inform the Director General of the change by notice in the prescribed form.
Constituent Entity
Defined · s 157
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;