Malaysia legislation
Section 40
Seksyen 40
Pindaan seksyen 2
Akta Setem 1949, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam seksyen 2 dengan memasukkan selepas takrif
“settlement” takrif yang berikut:
‘ “small and medium enterprise” means—
(a)
in relation to the manufacturing, manufacturing related services and agro-based industries, sector an enterprise with full-time employees not exceeding one hundred and fifty people or annual turnover not exceeding twenty-five million ringgit; and
(b)
in relation to the services, primary agriculture, and information and communication technology sectors, an enterprise with full-time employees not exceeding fifty people or annual turnover not exceeding five million ringgit;’.
Pemotongan seksyen 5a