Seksyen 32
Seksyen 107c Akta ibu dipinda—
(a)
dalam subseksyen (4a), dengan menggantikan perkataan
“Where a company” dengan perkataan “Subject to subsections (4b) and (4c), where a company”;
Undang-Undang Malaysia 22
Akta 693
(b)
dengan memasukkan selepas subseksyen (4a) subseksyen yang berikut:
“(4b) The provision of subsection (4a) shall not apply to a company referred to in that subsection if more than—
(a)
fifty per cent of the paid up capital in respect of ordinary shares of the company is directly or indirectly owned by a related company;
(b)
fifty per cent of the paid up capital in respect of ordinary shares of the related company is directly or indirectly owned by the first mentioned company; or
(c)
fifty per cent of the paid up capital in respect of ordinary shares of the first mentioned company and the related company is directly or indirectly owned by another company.
(4c)
For the purpose of subsection (4b), “related company” means a company which has a paid up capital in respect of ordinary shares of more than two million and five hundred thousand ringgit at the beginning of the basis period for a year of assessment.”;
(c)
dalam subseksyen (8), dengan memasukkan selepas perkataan “(7)” perkataan “but subject to subsection (8a)”;
dan
(d)
dengan memasukkan selepas subseksyen (8) subseksyen yang berikut:
“(8a) Where the Director General directs a company to make payment by instalments under subsection (8)
before the sixth month of the basis period for a year of assessment of that company, the total amount of that instalments shall be deemed for the purpose of this section to be the estimate of tax payable by that company for that year of assessment:
Provided that, subject to any revision under subsection (7), that instalments shall be payable in accordance with subsections (8) and (9).
Kewangan 23
(8b)
Where subsection (8a) applies and for a year of assessment, a company has furnished a revised estimate under subsection (7), reference to the amount of instalments which is payable in subsection (7) shall be construed as reference to the amount of instalments which is payable under subsection (8) prior to the revised estimate.”.
Pindaan seksyen 109