Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Chapter 3
160. An income tax to be known as Multinational Top-up
Feedback & supportTax 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.