Malaysia legislation
Section 32
Section 32
General may by notice under his hand require any person—
The Director General may by notice under his hand require any chargeable person to furnish within a time specified in the notice
(not being less than thirty days from the date of service of the notice)
a statement containing particulars of—
(a)
all banking accounts—
(i)
in which he is or has been interested; or
(ii)
on which he has or has had power to operate, being accounts which are in existence or have been in
Petroleum (Income Tax)
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existence at any time during a period to be specified in the notice;
(b)
all facts bearing upon his present or past liability to tax.
Power of access to buildings and documents, etc.