Measures for the Collection, Administration and Enforcement of Tax Act 2025 s 8
Measures for the Collection, Administration and Enforcement of Tax Act 2025 s 8
Sections 44–75 were repealed by later amendments.
s 8 Amendment of section 13a
Section 13 a of the principal Act is amended by inserting after subsection (1) the following subsection:
“(1a) The person referred to in subsection (1) shall furnish to the Director General an amended return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 57a.”.
Malay text (authoritative)
Pindaan seksyen 13a
Seksyen 13a Akta ibu dipinda dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1a) Orang yang disebut dalam subseksyen (1) hendaklah mengemukakan kepada Ketua Pengarah suatu penyata terpinda dalam borang yang ditetapkan melalui medium elektronik atau dengan cara penghantaran elektronik mengikut seksyen 57a.”.
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).