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Amendment Act

Inland Revenue Board of Malaysia (Amendment) Act 2023

Feedback & supportAmends the Inland Revenue Board of Malaysia Act 1995

Official textFrom Laws of Malaysia Online, unchanged

(1)

This Act may be cited as the Inland Revenue Board of Malaysia (Amendment) Act 2023.

(2)

This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.

s 2Amendment of section 6

The Inland Revenue Board of Malaysia Act 1995 [Act 533], which is referred to as the “principal Act” in this Act, is amended in section 6—

(a)

in subsection (1)—

(i)

in paragraph (d), by deleting the word “and”

at the end of that paragraph; and

INLAND REVENUE BOARD OF MALAYSIA

(AMENDMENT) ACT 2023

4

(ii)

by inserting after paragraph (d) the following paragraphs:

“(da) a person representing the State of Sabah who shall be appointed by the Minister after consultation with the Chief Minister of Sabah;

(db)

a person representing the State of Sarawak who shall be appointed by the Minister after consultation with the Premier of Sarawak; and”; and

(b)

in subsection (2)—

(i)

by substituting for the words “paragraph (1)(e)”

the words “paragraphs (1)(da), (db) and (e)”;

and

(ii)

in the national language text, by substituting for the words “berkedudukan atau berpengalaman”

the words “berkedudukan dan berpengalaman”.

s 3Amendment of section 7

Section 7 of the principal Act is amended by substituting for the words “paragraph 6(1)(d)” the words “paragraph 6(1)(d),

(da)

, (db)”.

s 4Amendment of section 9

Section 9 of the principal Act is amended—

(a)

by substituting for subsection (1) the following subsection:

“(1)  The Minister may, at any time, without giving any reason therefor, revoke the appointment of—

(a)

any member appointed under paragraph 6(1)(d)

or (e);

Inland Revenue Board of Malaysia (Amendment)

(b)

a member appointed under paragraph 6(1)(da)

after consultation with the Chief Minister of Sabah provided that another person shall be appointed forthwith as required under paragraph 6(1)(da) in place of that member whose appointment has been so revoked; or

(c)

a member appointed under paragraph 6(1)(db)

after consultation with the Premier of Sarawak provided that another person shall be appointed forthwith as required under paragraph 6(1)(db)

in place of that member whose appointment has been so revoked.”; and

(b)

in subsection (2), by substituting for the words

“paragraph 6(1)(d)” the words “paragraph 6(1)(d),

(da)

, (db)”.

s 5Amendment of section 28

Paragraph 28(a) of the principal Act is amended—

(a)

in subparagraph (ii), by deleting the word “or” at the end of that subparagraph; and

(b)

by inserting after subparagraph (iii) the following subparagraphs:

“(iv) an Islamic bank duly licensed under the Islamic

Financial Services Act 2013 [Act 759];

(v)

any other financial institution duly licensed under the Islamic Financial Services Act 2013;

(vi)

a development financial institution duly regulated under the Development Financial Institutions

Act 2002 [Act 618]; or

(vii)

a co-operative society duly registered under the Co-operative Societies Act 1993 [Act 502];”.