Finance Act 1997

Akta Kewangan 1997

Amends the Income Tax Act 1967, the Petroleum (Income Tax) Act 1967, the Real Property Gains Tax Act 1976, the Labuan Offshore Business Activity Tax Act 1990, the Service Tax Act 1975, the Sales Tax Act 1972, the Customs Act 1967 and the Free Zones Act 1990, and repeals the Cinematograph Film-Hire Duty Act 1965.

Read the copy — PDF, 28 pages

Copy of the official text captured from the Laws of Malaysia portal (AGC) on 26 October 2026. Always check the official portal for the authoritative current version. Amendments made after the official “last updated” date are published separately as amending Acts (Act A…) on the portal.

Number	Act 557
Type	Federal Act
Applies to	Federal
Subject	Tax & customs
Year	1997
Official “last updated”	1 January 2006
Published by	Attorney General's Chambers — Laws of Malaysia portal (lom.agc.gov.my)

Long title

An Act to amend the Income Tax Act 1967, the Petroleum (Income Tax) Act 1967, the Real Property Gains Tax Act 1976, the Labuan Offshore Business Activity Tax Act 1990, the Service Tax Act 1975, the Sales Tax Act 1972, the Customs Act 1967 and the Free Zones Act 1990, and to repeal the Cinematograph Film-Hire Duty Act 1965.

Version history

Captured	Language	Official “last updated”	Pages	SHA-256	File
26 October 2026	English	1 January 2006	28	`0da44c9300e7`	PDF 0.1 MB

A new version is kept only when the official file changes (different SHA-256 fingerprint). Older versions are never overwritten, so you can see what the text said on an earlier date.

Official source

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