Malaysia legislation
Section 5
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 5
Section 152a 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)—
(i)
by inserting after the words “subsection 75(1)”
the words “or 86(1)”; and
(ii)
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)
in subsection (4), by inserting after the words
“subsection (3)” the words “or (3a)”.