Seksyen 11

Seksyen 112 Akta ibu dipinda dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(4)  The Director General may require any person to pay an additional amount of penalty in accordance with subsection (3)

in respect of any additional tax which is payable by that person for a year of assessment.”.

Undang-Undang Malaysia 14

Akta 702