Malaysia legislation
Section 11
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 11
New section 43a
The principal Act is amended by inserting after section 43
the following section:
“Power to issue guidelines 43a. (1) The Director General may issue guidelines as the Director General thinks expedient or necessary to clarify the provisions of this Act or to facilitate the compliance of the law or any other matter relating to this Act.
(2)
The Director General may revoke, revise or amend the whole or any part of any guidelines issued under this section.”.
Amendment of section 51