Malaysia legislation
Section 7
Seksyen 7
Pindaan seksyen 39
(a)
dalam perenggan (q), dengan memotong perkataan “or”
di hujung perenggan itu;
(b)
dalam perenggan (r), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; or”; dan
(c)
dengan memasukkan selepas perenggan (r) perenggan yang berikut:
“(s) any payment from which tax is deductible under section 107d, if tax has not been deducted therefrom and paid to the Director General in accordance with that section:
Provided that—
(i)
this paragraph shall not apply if the payer has paid the amount of tax and the increased sum due from him to the Government in accordance with subsection 107d(3); and
(ii)
where such amount of tax and the increased sum are paid after the due date for the furnishing of a return for a year of assessment that relates to such tax and the increased sum, the amount of tax and the increased sum 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 44