Malaysia legislation

Section 38

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

Section 38

Amendment of section 21b

(a)

in paragraph (1)(a), by substituting for the words

“any prescribed form” the words “any form as determined by the Director General”; and

(b)

in subsection (2), by deleting the word “prescribed”

wherever appearing.

Amendment of section 21c

Section 38 — AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2025