Section 5
Rules
ActIn forceProvision 5 of 140
Section 5
(1)
The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, make rules to provide for —
(a)
the deduction and payment of tax at the source in respect of income from any employment, and for the recovery of tax so deducted; and
(b)
such other matters as are authorised or required by this
Act to be prescribed.
(2)
Such rules may prescribe the penalty, not exceeding a fine of $10,000 and in default of payment imprisonment for a term not exceeding 2 years, with which the contravention of or failure to comply with any rule made under this section shall be punishable.
(3)
Rules made under this section may be expressed to take effect retrospectively from any date after the commencement of this Act specified therein.