Malaysia legislation

Section 19

of *INLAND REVENUE BOARD OF MALAYSIA ACT 1995

Section 19

Continuation and completion of disciplinary proceedings

(2)

An order, ruling or direction made or given by a committee pursuant to this section shall be treated as an order, ruling or direction of the Board and have the same force or effect as if it had been made or given by the Board pursuant to the authority vested in the Board under this Act.

Imposition of surcharge