Malaysia legislation
Section 31D
Section 31D
(a)
has any information or any document that is relevant to the performance of the authorized officer’s powers and functions under this Act; or
(b)
is capable of giving any evidence which the authorized officer has reason to believe is relevant to the performance of the authorized officer’s powers and functions under this Act.
(2)
The order made by an authorized officer under subsection (1)
may direct the person—
(a)
to provide any information to the authorized officer, within the period and in the manner and form specified in the notice;
(b)
to produce any document to the authorized officer, within the period and in the manner specified in the notice, whether in physical form or in electronic form;
(c)
to make copies of any document, or extracts from any document and to produce copies or extracts of such document, as the case may be, to the authorized officer within the period and in the manner specified in the notice;
(d)
if the person is an individual, to appear before the authorized officer at a time and place specified in the notice to give any information, either orally or in writing, and produce such document, whether in physical form or in electronic form;
(e)
if the person is a body corporate, to cause and authorize a relevant and competent officer of the body corporate to appear before the authorized officer at a time and place specified in the notice to give any information, either
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orally or in writing, and produce such document, whether in physical form or in electronic form;
(f)
if the person is a partnership, to cause an individual who is a partner in the partnership or an employee of the partnership to appear before the authorized officer at a time and place specified in the notice to give any information, either orally or in writing, and produce such document, whether in physical form or in electronic form; or
(g)
to make a statement to the authorized officer providing an explanation of any information or document within the period and in the manner and form specified in the notice.
(3)
Where the authorized officer directs any person to produce any document under subsection (2) and the person does not have custody of the document, that person shall—
(a)
state, to the best of his knowledge and belief, where the document may be found; and
(b)
identify, to the best of his knowledge and belief, the person who has custody of the document or the last person who had custody of the document, as the case may be, and state, to the best of his knowledge and belief, where the person may be found.
(4)
Any person directed to provide information or document under subsection (2) shall—
(a)
provide the required information or document within such time as specified in the notice or such extended time as the authorized officer may grant; and
(b)
ensure that the information or document provided is true, accurate and complete and such person shall provide an express representation to that effect, including a declaration that he is not aware of any other information or document which would make the information or document provided untrue or misleading.
42 Laws of Malaysia ACT 366
(5)
Any person who fails to complt with the order made by the authorized officer under subsection (1) commits an offence.
Access to recorded information, computerized data, etc.