Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
30. Seksyen baharu 142a
Official textFrom Laws of Malaysia Online, unchanged
Akta ibu dipinda dengan memasukkan selepas seksyen 142
seksyen yang berikut:
“Admissibility of electronic record 142a. (1) Notwithstanding any other written law, where in any proceedings under this Act an electronic record of—
any prescribed form is furnished by way of electronic transmission under section 152a; or
any other document is stored or received by or communicated to the Director General on an electronic medium or by way of electronic transmission, the electronic record or the copy or print-out of that electronic record shall be admissible as evidence of the facts stated or contained therein:
Provided that the record or the copy or print-out is—
certified by the Director General to contain all or any information furnished, stored, communicated or received on an electronic medium or by way of electronic transmission under this section; or
Undang-Undang Malaysia 38
otherwise authenticated in the manner provided in the
Evidence Act 1950 for authentication of documents produced by computer.
Where the electronic record of any form prescribed under this Act or any other document, or a copy or print-out of that record is admissible under subsection (1), it shall be presumed, until the contrary is proved, that the record or the copy or print-out accurately reproduces the content of that form or document.
For the purposes of this Act, “electronic medium”
includes a data, text, image or any other information stored, received or communicated by means of electronic, magnetic, optical, imaging or any other data processing device.”.
Bahagian XII
Part XII
Bahagian II
Peruntukan Kecualian dan Peralihan
Bab III
Pindaan Kepada Akta Setem 1949
Bab IV
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