Petroleum (Income Tax) Act 1967 s 9

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s 9 Crude oil exported otherwise than on sale

Where in the relevant period the relevant chargeable person exports his chargeable petroleum consisting of crude oil otherwise than on sale, the market value of that crude oil shall be treated as gross income of that chargeable person for that period.

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Find Act 543 on lom.agc.gov.my ↗

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).

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