Malaysia legislation
Section 8
Seksyen 8
(1)
A return made under regulation 7 shall be furnished to the
Director General through electronic services or in any manner as the
Director General may determine.
P.U. (A) 54 8
(2)
A return shall be deemed to be furnished when the return has been received by the Director General through electronic services or in any manner as the Director General may determine.”.
Amendment of regulation 9 5.
Regulation 9 of the principal Regulations is amended—
(a)
by substituting for subregulation (1) the following subregulation:
“(1)
Payment of tourism tax under section 19 of the Act, penalty, surcharge or any other money under the Act, shall be made through electronic banking or in any manner as the Director General may determine.”;
(b)
by deleting subregulation (2); and
(c)
in subregulation (3)—
(i)
by substituting for paragraph (a) the following paragraph:
“(a) where the payment made through electronic banking, the amount shall be deemed not to have been received until such amount is lodged to the credit of the Director General; or”; and
(ii)
by substituting for paragraph (b) the following paragraph:
“(b) where the payment is made in any manner as the
Director General may determine, the amount shall be deemed not to have been received notwithstanding any receipt given until such amount is duly received by the Director General.”.
P.U. (A) 54 9
Amendment of regulation 11 6.
Regulation 11 of the principal Regulations is amended by deleting subregulation (3).
Made 28 February 2023
[MOF.TAX.(S)700-1/3/17; PN(PU2)745/JLD. 3]
ANWAR BIN IBRAHIM
Minister of Finance