Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter II · Amendments to the Income Tax Act 1967
27. Amendment of section 138
Feedback & supportSection 138 of the principal Act is amended—
in subsection (4), by inserting after paragraph (a) the following paragraph:
“(aa) the production or disclosure of classified material in relation to electronic invoice to the Director
General of Customs and Excise (or to the public officers under his direction and control)
or the use of classified material in relation to electronic invoice by the Director General of
Customs and Excise, to such an extent as is necessary or expedient for the exercise of his functions;”; and
in subsection (5), in the definition of “classified person”—
in paragraph (c), by deleting the word “or” at the end of the paragraph;
in paragraph (d), by inserting after the word
“Malaysia;” the word “or”; and
by inserting after paragraph (d) the following paragraph:
“(e) any person who, for any reason, has by any means access to any information on an electronic invoice under this Act.”.