Malaysia legislation
Section 22
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 22
Amendment of section 36
Section 36 of the principal Act is amended by substituting for subsection (2) the following subsection:
“(2) For the purposes of this Act, where—
(a)
the return is furnished together with an instrument within the period specified in section 43 or 47, and the Collector is deemed to have made an assessment under paragraph (1)(a)—
(i)
the return shall be deemed to be an assessment;
and
(ii)
the duty payable on the instrument shall be due and payable and the instrument shall be stamped within thirty days from the date of the assessment by the Collector; or
(b)
the return is furnished together with an instrument not within the period specified in section 43 or 47, and the Collector is deemed to have made an assessment under paragraph (1)(a)—
(i)
the return shall be deemed to be an assessment;
and
Act 875
(ii)
the duty payable on the instrument shall be due and payable and the instrument shall be stamped within thirty days from the date of the assessment by the Collector together with the penalty payable under section 47a.”.
Amendment of section 36d