Malaysia legislation
Section 4
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 4
The Income Tax Act 1967, which is referred to as the “principal Act” in this Part, is amended in section 82b—
(a)
in the shoulder note, by substituting for the words
“chargeable income and tax payable” the words
“chargeable income, tax payable, etc.”;
(b)
by inserting after subsection (1) the following subsection:
“(1a) Where a person referred to in paragraphs 86(1)(a)
and (b) has furnished to the Director General a return in accordance with section 86, that person shall provide information and furnish documents as may be determined by the Director General for the purpose of ascertaining the divisible income or the divisible loss from the business of a partnership on an electronic medium or by way of electronic transmission within thirty days after the due date for furnishing of the return.”; and
(c)
in subsection (2), by substituting for the words
“subsection (1)” the words “subsections (1) and (1a)”.
Measures for the Collection, Administration and Enforcement of Tax 9
Amendment of section 152a