Malaysia legislation

Section 27

of FINANCE (NO. 2) ACT 2023

Section 27

Section 138 of the principal Act is amended—

(a)

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

Act 851

(b)

in subsection (5), in the definition of “classified person”—

(i)

in paragraph (c), by deleting the word “or” at the end of the paragraph;

(ii)

in paragraph (d), by inserting after the word

“Malaysia;” the word “or”; and

(iii)

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.”.

Amendment of section 152a