15. Amendment of section 73 of the principal enactment

Section 73 of the principal enactment is hereby amended by the insertion immediately after subsection (1)

of that section of following new subsection: -

“(1A) Notwithstanding anything contrary in subsection (1), the name, address and tax registration number assigned to a registered person and the status of such tax registration shall be published by the Commissioner-General for the purpose of facilitating the administration and enforcement of the provisions of this Act and any other relevant written law, ensuring public transparency, enabling the identification of tax-compliant entities, and for the purpose of section 25N of this Act.”.