Malaysia legislation
Section 33
Section 33
Power of authorized officer to ask for information and assess levy
(a)
to furnish the authorized officer within the time specified in the notice, not being less than thirty days from the date of such notice, any information or particulars specified in the notice; and
(b)
to attend personally before the authorized officer and produce for examination all books, accounts, records and other documents which the authorized officer deems necessary.
Act 612
(2)
Any person who contravenes subsection (1) commits an offence.
(3)
The authorized officer may assess any payment of levy due by any employer based on information available if the employer—
(a)
fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required under this Act; or
(b)
fails or refuses to submit any statement, particulars, register book or any record pertaining to each employee as required under this Act.
(4)
The assessment made under subsection (3) shall be sufficient proof of the Corporation’s claim for the recovery of any levy under section 24.
Power to examine persons