Malaysia legislation
Section 43
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 43
Section 82a of the principal Act is amended—
(a)
in subsection (3), by substituting for the words “in writing”
the words “in a prescribed form”;
(b)
in subsection (3a), by substituting for the words
“in writing” the words “in a prescribed form”;
(c)
by inserting after subsection (3a) the following subsection:
“(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.”; and
(d)
by substituting for subsection (4) the following subsection:
“(4) A prescribed form furnished in accordance with subsection (3) or (3a) on behalf of any chargeable person or person referred to in subsection 27(2) shall be presumed to have been furnished on
Measures for the Collection, Administration and Enforcement of Tax 21
the authority of the chargeable person or person referred to in subsection 27(2), until the contrary is proved, and the chargeable person or person referred to in subsection 27(2) shall be deemed to be cognizant of its contents.”.
',&(7$.2/(+
3(5&(7$.$11$6,21$/0$/$<6,$%(5+$'
.8$/$/80385
ZZZSULQWQDVLRQDOFRPP\
HPDLO
FVHUYLFH#SULQWQDVLRQDOFRPP\
7HO
%$*,3,+$.'$1'(1*$13(5,17$+.(5$-$$10$/$<6,$
WJW25/0000 30-12-2025