Malaysia legislation
Section 23
Section 23
Amendment of section 109b
Subsection 109b(2) of the principal Act is amended by substituting for the words “an amount equal to ten per cent of the payments liable to deduction of tax under paragraph (1)(a),
(b)
or (c) and the total sum” the words “a sum equal to ten per cent of the amount which he fails to pay, and that amount and the increased sum”.
Amendment of section 109d