INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 3- Miscellaneous
Section 154. Power to make rules.
(1) The Minister may make rules-
(a) providing for the deduction and payment of tax at the source in respect of income from any employment and income of the kind mentioned in paragraph 4(e) and for the recovery of tax which has or should have been so deducted;Provided that no such penalty shall exceed the penalty prescribed under section 120;
(b) prescribing, except where subsection 152(1) applies, anything required by this Act to be prescribed;
(c) implementing or facilitating the operation of an arrangement having effect under section 132;
(d) regulating the practice and procedure in appeals to the Special Commissioners and the Special Commissioners' own procedure;
(e) requiring any person chargeable to tax who intends to leave Malaysia to produce a certificate that he has paid all tax and other sums due from him under this Act or that the Director General does not object to his departure, and preventing any such person from leaving Malaysia if he fails to produce such a certificate;
(ea) prescribing penalties for any contravention or failure to comply with any of the provisions of any rules made under this section:
[Ins. Act 531: s.18]
(f) for facilitating generally the operation of this Act.(2) Any rules made under subsection (1) shall be laid before the Dewan Rakyat.
|[Act 531: s.18]
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