Seksyen 29
Seksyen baharu 76b
of Akta Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 2025
ActIn forceProvision 29 of 43
Seksyen 29
Akta ibu dipinda dengan memasukkan selepas seksyen 76a seksyen yang berikut:
“Power to issue guidelines 76b. (1) The Collector may issue guidelines as the Collector thinks expedient or necessary to clarify the provisions of this Act or to facilitate the compliance of the law or any other matter relating to this Act.
(2)
The Collector may revoke, revise or amend the whole or any part of any guidelines issued under this section.”.