Malaysia legislation
Section 21C
Section 21C
(a)
shall, if so required under this Act; or
(b)
may, if so allowed by the Director General, furnish any form as determined by the Director General on an electronic medium or by way of an electronic transmission.
(2)
For the purposes of subsection (1), the Director General may determine any conditions and specifications under which the form is furnished.
(3)
For the purposes of subsection (1), a person *may, by a form, authorize a tax agent to furnish on his behalf any form in the manner provided for in subsection (1).
**(3A) The officer referred to in section 16 may, by a form, authorize an employee to furnish on his behalf any form in the manner provided for in subsection (1).
**(3B) The authorization referred to in subsections (3) and (3A)
shall be furnished to the Director General on an electronic medium or by way of electronic transmission in accordance with this section.
***(4) The form as determined by the Director General in accordance with subsection (3) or (3A) on behalf of any person shall be presumed to have been furnished on that person’s authority, until the contrary is proved, and the person shall be deemed to be cognizant of its contents.
(5)
Where subsection (3) applies—
*NOTE─see subparagraph 39(c)(i) of Act 875 which comes into operation on 1 January 2027.
**NOTE─see subparagraph 39(d) of Act 875 which comes into operation on 1 January 2027.
***NOTE─see subparagraph 39(e) of Act 875 which comes into operation on 1 January 2027.
Laws of Malaysia ACT 445
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(a)
the person who authorizes the tax agent shall make a declaration in the form under this Act stating that—
(i)
the tax agent is authorized to furnish the form to the
Director General on his behalf; and
(ii)
the information provided by him to the tax agent for the preparation of the form is true and correct;
(b)
the tax agent shall make a declaration in the form furnished in accordance with subsection (1) stating that—
(i)
the form is prepared in accordance with the information given by the person; and
(ii)
he has received a declaration made by the person under paragraph (a);
(c)
the person shall keep and retain in safe custody the form being the hard copy of the form so furnished and that hard copy shall be made under processes and procedures which are designed to ensure that the information contained in the form shall be the only information furnished in accordance with this section;
(d)
the hard copy referred to in paragraph (c) shall be signed by the person; and
(e)
the hard copy signed under paragraph (d) and the declaration made under paragraph (a) shall be kept and retained for a period of seven years from the end of the year of assessment in which the form is furnished.
(6)
Any form referred to in subsection (1) is deemed to have been furnished by the person to the Director General on the date on which acknowledgement of receipt of the form is transmitted electronically by the Director General to the person.
(7)
In this section, “tax agent” has the meaning assigned to it in section 153 of the Income Tax Act 1967.
Labuan Business Activity Tax 37
Miscellaneous
Power to call for information