Seksyen 8
Seksyen 83 Akta ibu dipinda—
(a)
dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:
“(1) Every employer shall, for each year, furnish to the Director General a return in the prescribed form not later than 31 March in the year immediately following the first-mentioned year containing—
(a)
the number of employees employed in the first-mentioned year;
(b)
the number of employees subject to deductions under the Income Tax (Deduction From
Remuneration) Rules 1994 [P.U. (A) 507/1994]
for the first-mentioned year;
(c)
the number of new employees employed in the first-mentioned year;
(d)
the number of employees who have resigned in the first-mentioned year;
(e)
the number of employees who have resigned and left Malaysia in the first-mentioned year;
and
(f)
such other particulars as may be required by the
Director General.”; dan
(b)
dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1a) For the purpose of subsection (1), every employer shall, for each year, prepare and render to his employee a statement of remuneration of that employee on or before the last day of February in the year immediately following the first-mentioned year containing the following information:
(a)
the relevant particulars of the employee;
Undang-Undang Malaysia 12
Akta 702
(b)
the full amount of the gross income falling within section 13 paid, payable or provided by or on behalf of the employer to that employee in respect of the employment;
(c)
pension, annuity or periodical payment falling under paragraph (4)(e);
(d)
total deductions under the Income Tax (Deduction
From Remuneration) Rules 1994 paid to the
Director General in the first-mentioned year;
(e)
the compulsory contributions made by the employees to the Pension Fund or Employees’
Provident Fund, or any approved fund pursuant to section 150;
(f)
details relating to the payment of arrears and others for the years prior to the first-mentioned year;
(g)
tax exempt allowances, perquisites, gifts and benefits for the first-mentioned year; and
(h)
such other particulars as may be required by the
Director General.”.