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Section 13

Section 57a of the principal Act is amended—

of Measures for the Collection, Administration and Enforcement of Tax Act 2025

ActIn forceProvision 13 of 43
Section 13

(a)

in subsection (3), by substituting for the words

“in writing” the words “in a prescribed form”; and

(b)

by inserting after subsection (3) the following subsection:

“(3a)  The authorization referred to in subsection (3)

shall be furnished to the Director General on an electronic medium or by way of electronic transmission in accordance with this section.”.

Act 875