Measures for the Collection, Administration and Enforcement of Tax Act 2025 s 3
Sections 44–75 were repealed by later amendments.
(1) Section 4 has effect for the year of assessment 2027 and subsequent years of assessment. (2) Paragraphs 5(a) and (c) and subparagraph 5(b)(ii) come into operation on 1 January 2027. (3) Subparagraph 5(b)(i) has effect for the year of assessment 2026 and subsequent years of assessment. (4) Paragraph 5(d) comes into operation on 1 January 2026.
Permulaan kuat kuasa pindaan kepada Akta Cukai Pendapatan
(1) Seksyen 4 berkuat kuasa bagi tahun taksiran 2027 dan tahun-tahun taksiran yang berikutnya. (2) Perenggan 5(a) dan (c) dan subperenggan 5(b)(ii) mula berkuat kuasa pada 1 Januari 2027. (3) Subperenggan 5(b)(i) berkuat kuasa bagi tahun taksiran 2026 dan tahun-tahun taksiran yang berikutnya. (4) Perenggan 5(d) mula berkuat kuasa pada 1 Januari 2026.
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).