Rang Undang-Undang Kewangan - Lembaga Hasil Dalam Negeri

34
Rang Undang-Undang
(ii) fifty ringgit or ten per centum of the amount of
the deficient duty, whichever sum be the greater,
if the instrument is stamped later than three months
but not later than six months after the time for
stamping; or
(iii) one hundred ringgit or twenty per centum of the
amount of the deficient duty, whichever sum be
the greater, in any other case.”.
Pindaan seksyen 80
53. Seksyen 80 Akta ibu dipinda—
(a) dalam subseksyen (1), dengan memotong perkataan
“instrument or”;
(b) dengan memasukkan selepas subseksyen (1) subseksyen
yang berikut:
“(1A) The Minister of Finance may in any particular
case—
(i) exempt from duty any instrument which would
otherwise be chargeable under this Act; or
(ii) reduce or remit the duties with which any
instrument is chargeable”; dan
(c) dalam subseksyen (2), dengan memotong perkataan
“any instrument or”.
Seksyen baru 80A
54. Akta ibu dipinda dengan memasukkan selepas seksyen 80
seksyen yang berikut:
“Fund for Tax Refund
80A. (1) There shall be paid from time to time into the Fund
established under section 111B of the Income Tax Act 1967
such amount of duty collected under this Act as may be
authorized by the Minister.