Finance (No. 2) Act 2023
Akta Kewangan (No. 2) 2023
Amends the Income Tax Act 1967, the Real Property Gains Tax Act 1976, the Stamp Act 1949, the Petroleum (Income Tax) Act 1967, the Labuan Business Activity Tax Act 1990, the Entertainments Duty Act 1953, the Customs Act 1967, the Excise Act 1976, the Goods Vehicle Levy Act 1983, the Windfall Profit Levy Act 1998, the Tourism Tax Act 2017, the Sales Tax Act 2018, the Service Tax Act 2018 and the Departure Levy Act 2019.
Read the copy — PDF, 209 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 851 |
|---|---|
| Type | Federal Act |
| Applies to | Federal |
| Subject | Tax & customs |
| Year | 2023 |
| Official “last updated” | 29 December 2023 |
| 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 Real Property Gains Tax Act 1976, the Stamp Act 1949, the Petroleum (Income Tax) Act 1967, the Labuan Business Activity Tax Act 1990, the Entertainments Duty Act 1953, the Customs Act 1967, the Excise Act 1976, the Goods Vehicle Levy Act 1983, the Windfall Profit Levy Act 1998, the Tourism Tax Act 2017, the Sales Tax Act 2018, the Service Tax Act 2018 and the Departure Levy Act 2019.
Version history
| Captured | Language | Official “last updated” | Pages | SHA-256 | File |
|---|---|---|---|---|---|
| 26 October 2026 | English | 29 December 2023 | 209 | 46521e728fd9 | PDF 0.9 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
- Official text (English) ↗
- Official text (Bahasa Melayu) ↗
- Attorney General's Chambers — Laws of Malaysia portal (lom.agc.gov.my) ↗
Official texts of a legislative or regulatory nature are not protected as literary works (Copyright Act 1987, s 3, definition of “literary work”). A downloaded or printed copy is not a copy of the Gazette and is not evidence of its contents — see the portal's own terms. MyLegal2u adds nothing to the text; our explanations are on our guide pages, not in these copies.