Measures for the Collection, Administration and Enforcement of Tax Act 2025 s 5
Measures for the Collection, Administration and Enforcement of Tax Act 2025 s 5
Sections 44–75 were repealed by later amendments.
s 5 Amendment of section 152a
Section 152a of the principal Act is amended—
(a) in subsection (3), by substituting for the words “in writing” the words “in a prescribed form”;
(b) in subsection (3a)—
(i) by inserting after the words “subsection 75(1)” the words “or 86(1)”; and
(ii) by substituting for the words “in writing” the words “in a prescribed form”;
(c) by inserting after subsection (3a) the following subsection:
“(3b) The authorization referred to in subsections (3) and (3a) shall be furnished to the Director General on an electronic medium or by way of electronic transmission in accordance with this section.”; and
(d) in subsection (4), by inserting after the words “subsection (3)” the words “or (3a)”.
Malay text (authoritative)
Pindaan seksyen 152a
Seksyen 152a Akta ibu dipinda—
(a) dalam subseksyen (3), dengan menggantikan perkataan “in writing” dengan perkataan “in a prescribed form”;
(b) dalam subseksyen (3a)—
(i) d e n g a n m e m a s u k k a n s e l e p a s p e r k a t a a n “subsection 75(1)” perkataan “or 86(1)”; dan
(ii) dengan menggantikan perkataan “in writing” dengan perkataan “in a prescribed form”;
(c) dengan memasukkan selepas subseksyen (3a) subseksyen yang berikut:
“(3b) The authorization referred to in subsections (3) and (3a) shall be furnished to the Director General on an electronic medium or by way of electronic transmission in accordance with this section.”; dan
(d) dalam subseksyen (4), dengan memasukkan selepas perkataan “subsection (3)” perkataan “or (3a)”.
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).
