Section 135
Persons obliged to comply with Subdivision
ActIn forceProvision 135 of 621
Section 135
(1)
The obligation to comply with this Subdivision applies to—
(a)
a natural person, whether resident or non-resident in
Malaysia or whether a Malaysian citizen or non-citizen; and
(b)
a body corporate, whether incorporated or carrying on business in Malaysia or otherwise.
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(2)
This Subdivision applies to acts done or omitted to be done outside Malaysia.