Malaysia legislation
Section 26
Seksyen 26
Akta ibu dipinda dengan memasukkan selepas seksyen 138
Bab yang berikut:
“Chapter 1a – Ruling
Public ruling 138a. (1) The Director General may at any time make a public ruling on the application of any provision of this Act in relation to any person or class of persons, or any type of arrangement.
(2)
The Director General may withdraw, either wholly or partly, any public ruling made under this section.
(3)
Notwithstanding any other provision of this Act, where a public ruling in subsection (1) applies to any person in relation to an arrangement and the person applies the provision in the manner stated in the ruling, the Director General shall apply the provision in relation to the person and the arrangement in accordance with the ruling.
Advance ruling 138b. (1) Subject to this section or any rules prescribed under this Act, on the application made by any person, the Director
General shall make an advance ruling on the application of any provision of this Act to the person and to the arrangement for which the ruling is sought.
(2)
An application under subsection (1) shall be made in the prescribed form and shall contain particulars as may be required by the Director General.
(3)
The Director General may at any time withdraw any advance ruling made under subsection (1) by giving a notice in writing of such withdrawal to the person to whom the ruling applies.
(4)
Notwithstanding any other provision of this Act, where an advance ruling applies to any person in relation to an arrangement and the person applies the provision in the
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Undang-Undang Malaysia
Akta 661
manner stated in the ruling, the Director General shall apply the provision in relation to the person and the arrangement in accordance with the ruling.
(5)
An advance ruling on any of the provision of this Act shall apply to a person in relation to an arrangement if the provision is expressly referred to in the ruling and for the basis period for year of assessment for which the ruling applies.
(6)
A ruling made under subsection (1) does not apply to a person in relation to an arrangement if—
(a)
the arrangement is materially different from the arrangement stated in the ruling;
(b)
there was a material omission or misrepresentation in, or in connection with the application of the ruling;
(c)
the Director General makes an assumption about a future event or another matter that is material to the ruling, and that assumption subsequently proves to be incorrect; or
(d)
the person fails to satisfy any of the conditions stipulated by the Director General.”.
Peruntukan khas yang berhubungan dengan seksyen 138a