Malaysia legislation
Section 42
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 42
The Petroleum (Income Tax) Act 1967, which is referred to as the “principal Act” in this Part, is amended by inserting after section 67 the following section:
“Power to issue guidelines 67a. (1) The Director General may issue guidelines as the Director General 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 Director General may revoke, revise or amend the whole or any part of any guidelines issued under this section.”.
Amendment of section 82a