Real Property Gains Tax Act 1976 s 50
Unless otherwise provided in Schedule 1, returns under this Act on behalf of a person shall be made by the person responsible under the income tax law for making a return of the income of that person, or, if that person is not resident in Malaysia, by the trustee, guardian, committee, attorney, factor, agent, receiver, branch or manager of that person in Malaysia.
Oleh siapakah penyata hendak dibuat
Melainkan jika selainnya diperuntukkan dalam Jadual 1, penyata di bawah Akta ini bagi pihak seseorang hendaklah dibuat oleh orang yang bertanggungjawab di bawah undang-undang cukai pendapatan membuat suatu penyata mengenai pendapatan orang itu, atau, jika orang itu tidak bermastautin di Malaysia, oleh pemegang amanah, penjaga, jawatankuasa, wakil, faktor, ejen, penerima, cawangan atau pengurus orang itu di Malaysia.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).