Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Bahagian III · Bahagian III Akta ibu dipinda dengan memasukkan selepas
15. Pindaan seksyen 82
Feedback & supportSeksyen 82 Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:
“(2a) Where a person issues an electronic invoice in respect of goods sold or services performed under section 82c, the issuance of receipts pursuant to paragraph (1)(b) may be dispensed with.
(2b)
Notwithstanding paragraph (1)(b) and subsection (2a), where a person is required to submit to the Director General a consolidated transaction invoice as provided under subsection 82c(7), that person shall issue a printed receipt for every sum received in that year of assessment in respect of goods sold or services performed.”.