Malaysia legislation
Section 42
of AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2025
Seksyen 42
Akta Petroleum (Cukai Pendapatan) 1967, yang disebut
“Akta ibu” dalam Bahagian ini, dipinda dengan memasukkan selepas seksyen 67 seksyen yang berikut:
“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.”.
Pindaan seksyen 82a