Seksyen 14
Akta ibu dipinda dengan memasukkan selepas seksyen 66
seksyen yang berikut:
“Tax identification number 66a. (1) For the purposes of this Act, the following person shall have a tax identification number:
(a)
any person who is assessable and chargeable to tax under this Act;
(b)
any person who is required under this Act to furnish a return; or
(c)
any person who is a citizen aged eighteen years old and above.
(2)
The tax identification number referred to in subsection (1)
shall be assigned by the Director General as he may determine.
(3)
Any person who has been assigned a reference number by the Director General in exercising his powers and functions under this Act on or before 1 January 2022 is deemed to have been assigned a tax identification number under this
Act and the reference number shall be the tax identification number of that person.”.
Undang-Undang Malaysia 18
Akta 833