Measures for the Collection, Administration and Enforcement of Tax Act 2025 s 4
Sections 44–75 were repealed by later amendments.
s 4 Amendment of section 82b
The Income Tax Act 1967, which is referred to as the “principal Act” in this Part, is amended in section 82b—
(a) in the shoulder note, by substituting for the words “chargeable income and tax payable” the words “chargeable income, tax payable, etc.”;
(b) by inserting after subsection (1) the following subsection:
“(1a) Where a person referred to in paragraphs 86(1)(a) and (b) has furnished to the Director General a return in accordance with section 86, that person shall provide information and furnish documents as may be determined by the Director General for the purpose of ascertaining the divisible income or the divisible loss from the business of a partnership on an electronic medium or by way of electronic transmission within thirty days after the due date for furnishing of the return.”; and
(c) in subsection (2), by substituting for the words “subsection (1)” the words “subsections (1) and (1a)”.
Malay text (authoritative)
Pindaan seksyen 82b
Akta Cukai Pendapatan 1967, yang disebut “Akta ibu” dalam Bahagian ini, dipinda dalam seksyen 82b—
(a) dalam nota bahu, dengan menggantikan perkataan “chargeable income and tax payable” dengan perkataan “chargeable income, tax payable, etc.”;
(b) dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1a) Where a person referred to in paragraphs 86(1)(a) and (b) has furnished to the Director General a return in accordance with section 86, that person shall provide information and furnish documents as may be determined by the Director General for the purpose
of ascertaining the divisible income or the divisible loss from the business of a partnership on an electronic medium or by way of electronic transmission within thirty days after the due date for furnishing of the return.”; dan
(c) dalam subseksyen (2), dengan menggantikan perkataan “subsection (1)” dengan perkataan “subsections (1) and (1a)”.
Read this section in the full act → · Open Part II →
Find Act 875 on lom.agc.gov.my ↗
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).
