Section 22A

the disclosure of information in respect of double taxation arrangements, tax information exchange arrangements or mutual administrative assistance arrangement to a duly authorized servant or agent of the Government with whom such arrangements have been made where such information is required to be disclosed under such arrangements;

(aa) the disclosure of information in relation to electronic invoice to the Director General of Customs and Excise (or to the public officers under his direction and control) or the use of information in relation to electronic invoice by the Director

General of Customs and Excise, to such an extent as is necessary or expedient for the exercise of his function; and

the disclosure of information upon a request from any tax authority of any Government of any territory outside

Malaysia.

For the purpose of subsection (1)—

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“double taxation arrangement” means an arrangement between the

Government of Malaysia and the Government of any territory outside

Malaysia under section 132 of the Income Tax Act 1967;

“mutual administrative assistance arrangement”

means an arrangement between the Government of Malaysia with the

Government of any territory outside Malaysia with a view to the mutual administrative assistance in tax matters which includes simultaneous tax examinations, automatic exchange of information or tax administrations abroad under section 132B of the

Income Tax Act 1967;

“tax information exchange arrangements” means an arrangement between the Government of Malaysia and the Government of any territory outside Malaysia under section 132A of the

Income Tax Act 1967.

Power to call for specific returns and production of books