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Section 77

Section 71 of the principal Act is amended—

of Finance (No. 2) Act 2023

ActIn forceProvision 161 of 223
Section 77

(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 function;”; and

(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 words

“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;”.