Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter V · Amendments to the Petroleum (Income Tax) Act 1967
77. Amendment of section 71
Feedback & supportSection 71 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 function;”; 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 words
“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;”.