Malaysia legislation

Section 31

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

Section 31

(2)

Subparagraph 39(c)(i) and paragraphs 39(d) and (e) come into operation on 1 January 2027.

Amendment of section 3a

Section 31 — AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2025