Malaysia legislation
Section 232
Seksyen 232
Entity who without reasonable excuse—
(2)
Any natural person or Constituent Entity who aids, abets or incites another natural person or Constituent Entity to commit an offence under section 227, 229, 230, or 231
shall be deemed to have committed the same offence and shall be liable to the same penalty.
Domestic Top-up Tax and Multinational Top-up Tax, etc., payable notwithstanding institution of proceedings