Malaysia legislation
Section 39
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 39
Section 21c of the principal Act is amended—
(a)
in subsection (1), by substituting for the words
“any prescribed form” the words “any form as determined by the Director General”;
(b)
by substituting for subsection (2) the following subsection:
“(2) For the purposes of subsection (1), the Director General may determine any conditions and specifications under which the form is furnished.”;
(c)
in subsection (3)—
(i)
by substituting for the words “may authorize in writing” the words “may, by a form, authorize”;
and
(ii)
by deleting the word “prescribed”;
(d)
by inserting after subsection (3) the following subsections:
“(3a) The officer referred to in section 16 may, by a form, authorize an employee to furnish on his behalf any form in the manner provided for in subsection (1).
(3b)
The authorization referred to in subsections (3)
and (3a) shall be furnished to the Director General on an electronic medium or by way of electronic transmission in accordance with this section.”;
Measures for the Collection, Administration and Enforcement of Tax 19
(e)
in subsection (4), by substituting for the words
“A prescribed form furnished in accordance with subsection (3)” the words “The form as determined by the Director General in accordance with subsection (3)
or (3a)”;
(f)
in subsection (5), by deleting the word “prescribed”
wherever appearing;
(g)
in subsection (6), by deleting the word “prescribed”
wherever appearing; and
(h)
by inserting after subsection (6) the following subsection:
“(7) In this section, “tax agent” has the meaning assigned to it in section 153 of the Income Tax
Act 1967.”.
Amendment of section 28