Seksyen 7

Pindaan seksyen 7

of Akta Kewangan 2009

ActIn forceProvision 7 of 74

Seksyen 7 Akta ibu dipinda dengan memasukkan selepas subseksyen (1a) subseksyen yang berikut:

“(1b) Notwithstanding subsection (1), where a person who is a citizen and—

(a)

is employed in the public services or service of a statutory authority; and

(b)

is not in Malaysia at any day in the basis year for that particular year of assessment by reason of—

(i)

having and exercising his employment outside

Malaysia; or

(ii)

attending any course of study in any institution or professional body outside Malaysia which is fully-sponsored by the employer, he is deemed to be a resident for the basis year for that particular year of assessment and for any subsequent basis years when he is not in Malaysia.”.

Undang-Undang Malaysia 10

Akta 693

Read in full context — Akta Kewangan 2009 →