Malaysia legislation

Section 63

of FINANCE ACT 2021

Section 63

(2)

If the company referred to in subsection (1) intends to fall within the definition of a research and development company or a contract research and development company under the principal Act as amended by this Chapter after the expiry of the grace period, the company within the grace period, shall make a notification for the consideration of the Minister stating the desire of the company to fall within the definition of a research and development company or a contract research and development company under the principal Act as amended by this Chapter.

Finance 43

(3)

On the expiry date of the grace period, if the company referred to in subsection (1) fails to submit the notification referred to in subsection (2), the company shall immediately cease to fall within the definition of a research and development company or a contract research and development company under the principal

Act as amended by this Chapter.

Section 63 — FINANCE ACT 2021 | mylaw.my