Malaysia legislation
Section 76
Section 76
Service of notices
(2)
A notice relating to tax which is sent by ordinary or registered post shall be deemed to have been served on the person to whom it is addressed on the day succeeding the day on which the notice would have been received in the ordinary course of post if it is addressed—
(a)
in the case of a company, a partnership or other body of persons having a registered office in Malaysia, to that registered office;
(b)
in the case of a company, a partnership or other body of persons not having a registered office in Malaysia—
(i)
to any registered office of the company, or partnership or other body (wherever that office may be situated);
(ii)
to the principal place of business or other activity of the company, or partnership or other body (wherever that place may be situated); or
(iii)
to any individual authorized by or under the law of any place where the company, or partnership or other body is incorporated, registered or established to accept service of process;
(c)
in the case of an individual, to his last known address.
(3)
Where a person to whom there has been addressed a registered letter containing a notice under this Act—
(a)
is informed that there is a registered letter awaiting him at a post office; and
(b)
refuses or neglects to take delivery of the letter,
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the notice shall be deemed to have been served upon him on the date on which he was informed that the letter was awaiting him.
(4)
For the purposes of subsection (3), an affidavit by the officer in charge of a post office stating that to the best of his knowledge and belief there has been delivered to the address appearing on a registered letter a post office notification informing the addressee that there is a registered letter awaiting him shall, until the contrary is proved, be evidence that the addressee has been so informed.
Authentication of notices and other documents