Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
31. Pindaan seksyen 152a
Official textFrom Laws of Malaysia Online, unchanged
Seksyen 152a Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:
“(3) For the purposes of subsection (1), a person may authorize in writing a tax agent to furnish on his behalf any return in the prescribed form in the manner provided for in subsection (1).
A return furnished in accordance with subsection (3)
on behalf of any person shall be presumed to have been furnished on that person’s authority, until the contrary is proved, and the person shall be deemed to be cognizant of its contents.
Where subsection (3) applies—
the person who authorizes the tax agent shall make a declaration in the form prescribed under this Act stating that—
the tax agent is authorized to furnish a return to the Director General on his behalf; and
the information provided by him to the tax agent for the preparation of the return is true and correct;
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the tax agent shall make a declaration in the return furnished in accordance with subsection (1) stating that—
the return is prepared in accordance with the information given by the person; and
he has received a declaration made by the person under paragraph (a);
the person shall keep and retain in safe custody such return being the hard copy of the form so furnished and that copy shall be made under processes and procedures which are designed to ensure that the information contained in the return shall be the only information furnished in accordance with this section;
the hard copy shall be signed by the person; and
the hard copy in paragraph (c) and the declaration made under paragraph (a) shall be kept and retained for a period of seven years from the end of the year of assessment in which the return is furnished.
Any form referred to in subsection (1) is deemed to have been furnished by a person to the Director General on the date on which acknowledgement of receipt of the form is transmitted electronically by the Director General to the person.”.
Bahagian XII
Part XII
Bahagian II
Peruntukan Kecualian dan Peralihan
Bab III
Pindaan Kepada Akta Setem 1949
Bab IV
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