Malaysia legislation
Section 9
Seksyen 9
Subseksyen 39(1) Akta ibu dipinda—
(a)
dalam perenggan (d), dengan memasukkan selepas perkataan
“widows” perkataan “, widowers”;
(b)
dalam perenggan (f), dengan menggantikan proviso dengan proviso yang berikut:
“Provided that—
(i)
this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)
of that section; and
(ii)
where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in the information given to the
Director General in arriving at the adjusted income of the payer;”;
(c)
dalam perenggan (i), dengan menggantikan proviso dengan proviso yang berikut:
“Provided that—
(i)
this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)
of that section; and
(ii)
where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction
Undang-Undang Malaysia 12
on such payment is made in such return or is claimed in the information given to the
Director General in arriving at the adjusted income of the payer;”; dan
(d)
dalam perenggan (j), dengan menggantikan proviso dengan proviso yang berikut:
“Provided that—
(i)
this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)
of that section; and
(ii)
where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in the information given to the
Director General in arriving at the adjusted income of the payer;”.
Pindaan seksyen 46