PERINTAH PERKHIDMATAN KEWANGAN ISLAM (PINDAAN JADUAL 11) 2023

(Pindaan Jadual 11) 2023.

Akta Perkhidmatan Kewangan Islam 2013 [Akta 759] dipinda dalam Jadual 11, dengan menggantikan perenggan 10 dalam ruang pertama dan butir-butir yang berhubungan dengannya dalam ruang kedua dengan perenggan dan butir-butir yang berikut:

Ruang pertama

Maksud bagi dokumen atau hal keadaan yang dokumen atau maklumat pelanggan boleh didedahkan

Ruang kedua

Orang kepada siapa dokumen atau maklumat boleh didedahkan

“10. Dokumen atau maklumat dikehendaki oleh Lembaga Hasil Dalam

Negeri Malaysia di bawah seksyen 81

Akta

Cukai

Pendapatan 1967

bagi maksud—

Schedule 11) Order 2023.

Amendment of Schedule 11 2.

The Islamic Financial Services Act 2013 [Act 759] is amended in Schedule 11, by substituting for paragraph 10 in the first column and the particulars relating to it in the second column the following paragraph and particulars:

First column

Purposes for or circumstances in which customer documents or information may be disclosed

Second column

Persons to whom documents or information may be disclosed

“10. Documents or information is required by the Inland Revenue Board of

Malaysia under section 81

of the

Income

Tax

Act 1967

for the purpose of—

Any officer of the Inland Revenue

Board of Malaysia or any persons authorized by Inland Revenue

Board of Malaysia to receive the documents or information on its behalf”

5

First column

Purposes for or circumstances in which customer documents or information may be disclosed

Second column

Persons to whom documents or information may be disclosed

(b)

filing an application to any court to obtain a garnishee order in accordance with section 106A of the Income Tax Act 1967

Made 27 September 2023

[BNM/JUN/1119/55/96; PN(PU2)718/JLD.7]

ANWAR BIN IBRAHIM

Minister of Finance

.