Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bab III · Pindaan Kepada Akta Setem 1949
63. Pindaan seksyen 38a
Official textFrom Laws of Malaysia Online, unchanged
Seksyen 38a Akta ibu dipinda—
dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:
“(1) Any person who is dissatisfied with an assessment or additional assessment of the Collector
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under section 36 or 36a may, by written notice (referred to in this Act as “notice of objection”), object to the assessment or additional assessment and apply to the Collector to review the assessment or additional assessment.”;
dalam subseksyen (2), dengan memasukkan selepas perkataan
“assessment” di mana-mana jua terdapat perkataan “or additional assessment”;
dalam subseksyen (4), dengan memasukkan selepas perkataan
“assessment” perkataan “or additional assessment”;
dengan menggantikan subseksyen (6) dengan subseksyen yang berikut:
“(6) Where, on review, it appears to the Collector that the amount of duty originally or additionally assessed is excessive, he may cancel the original or additional assessment and make such other assessment in substitution of the original or additional assessment and shall serve on the person a notice of substituted assessment.”; dan
dalam subseksyen (8), dengan memasukkan selepas perkataan “to an assessment” perkataan “or additional assessment”.
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