Malaysia legislation
Section 16
of LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) (NO. 2) ACT 2024
Section 16
Section 21b of the principal Act is amended—
(a)
by substituting for subsection (1) the following subsection:
“(1) Notwithstanding any other written law, where in any proceedings under this Act an electronic record of—
(a)
any prescribed form is furnished on an electronic medium or by way of electronic transmission under section 21c; or
(b)
any other documents are stored or received by or communicated to the Director General on an electronic medium or by way of electronic transmission, the electronic record or the copy or print-out of that electronic record shall be admissible as evidence of the facts stated or contained therein:
Provided that the electronic record or the copy or print-out of that electronic record is—
(i)
certified by the Director General to contain all or any information furnished, stored, communicated or received on an electronic medium or by way of electronic transmission under this section; or
(ii)
otherwise authenticated in the manner provided in the Evidence Act 1950 [Act 56] for authentication of documents produced by computer.”; and
(b)
by substituting for subsection (2) the following subsection:
“(2) Where the electronic record of any prescribed form or document, or a copy or a print-out of that electronic record is admissible under subsection (1), it shall be presumed, until the contrary is proved, that electronic record or copy or print-out of that electronic record accurately reproduces the content of that prescribed form or document.”.
New section 21c