Malaysia legislation

Section 21

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

Section 21

Amendment of section 35a

Subsection 35a(2) of the principal Act is amended by deleting the words “for a year of assessment”.

Section 21 — AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2025