Malaysia legislation
Section 6
Seksyen 6
Pindaan seksyen 12
Seksyen 12 Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:
“(3) Notwithstanding subsections (1) and (2), the income of a person from a business that is attributable to a place of business in Malaysia shall be deemed to be the gross income of that person derived from Malaysia from the business.
(4)
For the purpose of subsection (3), a place of business includes—
(a)
a place of management;
(b)
a branch;
(c)
an office;
(d)
a factory;
(e)
a workshop;
(f)
a warehouse;
(g)
a building site, or a construction, an installation or an assembly project;
(h)
a farm or plantation; and
(i)
a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, and without prejudice to the generality of the foregoing, a person shall be deemed to have a place of business in Malaysia if that person—
(i)
carries on supervisory activities in connection with a building or work site, or a construction, an installation or an assembly project; or
Kewangan 13
(ii)
has another person acting on his behalf who—
(A)
habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification;
(B)
habitually maintains a stock of goods or merchandise in that place of business from which such person delivers goods or merchandise; or
(C)
regularly fills orders on his behalf.”.
Pindaan seksyen 15A