Malaysia legislation

Section 28

of *PETROLEUM (INCOME TAX) ACT 1967

Section 28

(2)

An appointment made under subsection (1) may be revoked by the Director General at any time.

(3)

Where a person appointed under subsection (1) to be the agent of a chargeable person is aggrieved by the appointment, he may appeal under section 43 as if the notice of appointment served upon him were a notice of assessment.

Vicarious responsibility and chargeability