Malaysia legislation

Section 10

of *INLAND REVENUE BOARD OF MALAYSIA ACT 1995

Section 10

The functions of the Board shall be—

(a)

to act as agent of the Government and to provide services in administering, assessing, collecting and enforcing payment

14 Laws of Malaysia ACT 533

of income tax, petroleum income tax, real property gains tax, estate duty, stamp duties and such other taxes as may be agreed between the Government and the Board;

(b)

to advise the Government on matters relating to taxation and to liaise with the appropriate Ministries and statutory bodies on such matters;

(c)

to participate in or outside Malaysia in respect of matters relating to taxation; and

(d)

to perform such other functions as are conferred on the Board by any other written law.

Board may act as collection agent

Section 10 — INLAND REVENUE BOARD OF MALAYSIA ACT 1995