Malaysia legislation
Section 29
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 29
New section 76b
The principal Act is amended by inserting after section 76a the following section:
“Power to issue guidelines 76b. (1) The Collector may issue guidelines as the Collector 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 Collector may revoke, revise or amend the whole or any part of any guidelines issued under this section.”.
Amendment of section 77a