Malaysia legislation
Section 8
of Businesses, Professions and Trade Licensing Ordinance, 1955
Section 8
Exemptions
(a)
the Collector may, subject to the directions of the
Minister with the concurrence of the Chief Minister, exempt any particular business from payment of tax, or may reduce or remit the tax or any part thereof;
*(b) the Minister with the concurrence of the Chief Minister may, by order signified in the Gazette having application to the whole or any area of Sarawak and to any class or description of business and to any period, grant exemption from the payment of tax, or reduce or remit any tax or any part thereof.
(2)
The Collector shall give effect to any order made under subsection (1) (b).
*
See Businesses, Professions and Trades Licensing (Public Bodies) (Tax
Exemption) Order, 1963 (G.N.S. 65/63).
Payment and recovery of tax