Malaysia legislation
Section 31
Section 31
For the purpose of obtaining full information for ascertaining whether or not a chargeable person is chargeable to tax, the Director
(a)
to complete and deliver to the Director General within a time specified in the notice (not being less than thirty days from the date of service of the notice) any return specified in the notice;
(b)
to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General deems necessary; or
(c)
to make a return in accordance with paragraph (a) and also to attend in accordance with paragraph (b).
Power to call for the statement of bank accounts, etc.