In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Collection, Recovery and Repayment of Tax
Income Tax Act · 2024 Revised Edition · Part · Collection, Recovery and Repayment of Tax
Official textFrom Attorney General's Chambers, unchanged
The Collector may remit, wholly or in part, the tax payable by any person on the ground of poverty.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
The Minister, with the approval of His Majesty the Sultan and
Yang Di-Pertuan may, in his discretion, remit, wholly or in part, the tax payable by any person if he is satisfied that it is just and equitable to do so.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
Part