Seksyen 160

An income tax to be known as Multinational Top-up

of Akta Kewangan (No. 2) 2023

ActIn forceProvision 34 of 226

Tax shall be charged for each Financial Year on a Constituent

Entity that is the Ultimate Parent Entity located in Malaysia of a Multinational Enterprise Group equal to the amount as calculated under Chapter 7 of this Part for a Financial Year.

Read in full context — Akta Kewangan (No. 2) 2023 →