Malaysia legislation

Section 12

of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025

Section 12

Section 51 of the principal Act is amended by inserting after subsection (1) the following subsection:

“(1a)  The Director General may, by notice in writing, withdraw at any time the declaration made under subsection (1).”.

Section 12 — AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2025