Malaysia legislation
Section 43
of AKTA LANGKAH-LANGKAH BAGI PEMUNGUTAN, PENTADBIRAN DAN PENGUATKUASAAN CUKAI 2025
Seksyen 43
Seksyen 82a Akta ibu dipinda—
(a)
dalam subseksyen (3), dengan menggantikan perkataan
“in writing” dengan perkataan “in a prescribed form”;
(b)
dalam subseksyen (3a), dengan menggantikan perkataan
“in writing” dengan perkataan “in a prescribed form”;
(c)
dengan memasukkan selepas subseksyen (3 a)
subseksyen yang berikut:
“(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.”; dan
(d)
dengan menggantikan subseksyen (4) dengan subseksyen yang berikut:
“(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
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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.”.