Malaysia legislation
Section 11
Section 11
Powers of the Board
(2)
Without prejudice to the generality of subsection (1), the powers of the Board shall include power—
(a)
to enter into contracts;
(b)
to utilize all property of the Board, movable and immovable, in such manner as the Board may think expedient including the raising of loans by mortgaging such property;
(c)
to engage in any activity, either alone or in conjunction with other organizations or international agencies, to promote better understanding of taxation;
(d)
to provide technical advice or assistance, including training facilities, to tax authorities of other countries;
(e)
to impose fees or charges for services rendered by the Board;
(f)
to grant loans to employees of the Board for any purpose specifically approved by the Board;
(g)
to provide recreational facilities and promote recreational activities for, and activities conducive to, the welfare of employees of the Board;
(h)
to provide training for employees of the Board and to awards scholarships or otherwise pay for such training; and
(i)
to do anything incidental to any of its powers.
(3)
For the avoidance of doubt, the powers of the Board shall not include the powers of the Director General or the person holding any of the offices in the Third Schedule.
Appointment of committees