Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Chapter 13
202. Top-up Tax return by Constituent Entity
Feedback & supportEvery Constituent Entity of a Multinational Enterprise
Group shall for each Reporting Financial Year furnish to the Director General a Top-up Tax return in the prescribed form not later than fifteen months from the last day of the
Reporting Financial Year.
For the purposes of this section, a Constituent Entity shall furnish to the Director General a Top-up Tax return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 152a.
For the purposes of this section, the Top-up Tax return for a Reporting Financial Year shall—
specify the amount of tax payable, if any, for that year; and
contain such particulars as may be required by the
Director General.