Malaysia legislation
Section 36
Section 36
Section 109E of the principal Act is amended—
(a)
by substituting for subsection (3) the following subsection:
“(3) The Director General may in relation to subsection (2) under special circumstances allow extension of time for the amount of tax deducted to be paid over.”; and
(b)
by inserting after subsection (6) the following subsection:
“(7) Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (2) is increased by a sum under subsection (4), the Director General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the Director
General shall repay the same.”.
New section 109F