Section 41B — AKTA EKSAIS 1976

(2)

The records to be kept shall include—

(a)

all records of importation and exportation of goods including goods in transit and transhipment;

(b)

all payments and bank records including letter of credit, fund transfers application and debit advice;

(c)

all accounting, management and financial records;

(d)

sales and purchase records including invoices, receipts, debit note and credit note;

(e)

other business records including sales, distribution and royalty contracts or agreements;

(f)

accounting charts, access codes, program documentation and system instruction manuals;

(g)

inventory records; and

(h)

any other records as may be determined by the Director

General.

(3)

Any records kept under this section shall be—

(a)

preserved for a period of seven years from the latest date to which such records relate; and

(b)

kept in Malaysia, except as otherwise approved by the

Director General subject to such conditions as the Director

General deems fit.

66 Laws of Malaysia ACT 176

(4)

Where the record is in an electronically readable form, the record shall be kept in such manner so as to enable the record to be readily accessible and convertible into writing.

(5)

Where the record is originally in a paper form and is subsequently converted into an electronic form, the record shall be retained in its original form prior to the conversion.

(6)

A copy of the record shall be admissible in evidence in any proceedings to the same extent as the record itself.

(7)

Any person who contravenes subsection (1), (2), (3), (4) or (5)

shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

Requirement to provide translation

41BA. (1) Where a senior officer of excise investigating into an offence finds, seizes, detains or takes possession of any goods, record, report or document wholly or partly, is in a language other than the national language or English language, or is in any sign or code, such officer may, orally or in writing, require the person who had the possession, custody or control of the goods, record, report or document to furnish to the senior officer of excise a translation in the national language or English language within such period as the officer may specify.

(2)

No person shall knowingly furnish a translation under subsection (1) which is not accurate, factful and true.

(3)

Notwithstanding subsection (1), the senior officer of excise may require any other person to furnish the translation to him.

(4)

The Director General may pay reasonable fees to the person who is required to furnish the translation under subsection (3).

Excise 67

Stationmaster to produce railway invoices and waybills