Malaysia legislation

Section 5

of PERINTAH CUKAI PENDAPATAN (PERJANJIAN ANTARA KERAJAAN MALAYSIA DENGAN KERAJAAN AMERIKA SYARIKAT UNTUK MENINGKATKAN PEMATUHAN CUKAI ANTARABANGSA DAN MELAKSANAKAN FOREIGN ACCOUNT TAX COMPLIANCE ACT) 2022

Seksyen 5

Subject to paragraphs 3 and 4 of this Article, the information described in

Article 2 of this Agreement shall be exchanged by the later of nine months after the end of the calendar year to which the information relates or the next September 30th after the Agreement enters into force.

Read in full context — PERINTAH CUKAI PENDAPATAN (PERJANJIAN ANTARA KERAJAAN MALAYSIA DENGAN KERAJAAN AMERIKA SYARIKAT UNTUK MENINGKATKAN PEMATUHAN CUKAI ANTARABANGSA DAN MELAKSANAKAN FOREIGN ACCOUNT TAX COMPLIANCE ACT) 2022 →