Seksyen 22
Pindaan seksyen 36
of Akta Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 2025
Seksyen 36 Akta ibu dipinda dengan menggantikan subseksyen (2) dengan subseksyen yang berikut:
“(2) For the purposes of this Act, where—
(a)
the return is furnished together with an instrument within the period specified in section 43 or 47, and the Collector is deemed to have made an assessment under paragraph (1)(a)—
(i)
the return shall be deemed to be an assessment;
and
(ii)
the duty payable on the instrument shall be due and payable and the instrument shall be stamped within thirty days from the date of the assessment by the Collector; or
(b)
the return is furnished together with an instrument not within the period specified in section 43 or 47, and the Collector is deemed to have made an assessment under paragraph (1)(a)—
(i)
the return shall be deemed to be an assessment;
and
(ii)
the duty payable on the instrument shall be due and payable and the instrument shall be stamped within thirty days from the date of the assessment by the Collector together with the penalty payable under section 47a.”.