Malaysia legislation
Section 22C
Section 22C
The Director General may by notice in writing require any 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, being accounts which are in existence or have been in existence at any time during a period to be specified in the notice,—
(i)
in his own name or in the name of a wife or dependent child of his or jointly in any such names;
(ii)
in which he is or has been interested jointly or solely;
or
(iii)
on which he has or has had power to operate jointly or solely;
(b)
all savings and loan accounts, deposits, building society accounts and co-operative society accounts in regard to which he has or has had any interest or power to operate jointly or severally during that period;
(c)
all assets which he and any wife or dependent child of his possess or have possessed during that period;
(d)
all sources of his and the gross income from those sources;
and
(e)
all facts bearing upon his present or past chargeability to tax.
Power to access buildings and documents, etc.