Seksyen 6
Pindaan seksyen 82c
of Akta Cukai Pendapatan (Pindaan) 2024
Amendment ActIn forceProvision 6 of 9
Seksyen 6
Seksyen 82c Akta ibu dipinda dengan menggantikan subseksyen (6) dengan subseksyen yang berikut:
“(6) Subject to the conditions as may be determined by the Director General, where for any year of assessment a person—
(a)
acquires any goods sold or enjoys any services performed; or
(b)
provides electronic commerce platform in respect of any goods sold or services performed by any other person, that person shall for that year of assessment issue a self-billed invoice in accordance with the conditions as may be imposed by the Director General and the invoice shall be treated as an electronic invoice.”.