Malaysia legislation
Section 103
Section 103
Evidential provisions
(2)
A transcript of any particulars contained in a return or other document relating to tax, if it is certified under the hand of the Director General or an officer authorized by him to be a true copy of the particulars, shall be prima facie evidence of the facts stated therein.
(3)
No statement made or document produced by or on behalf of any person shall be inadmissible in evidence against the person in any proceedings against him to which this section applies, by reason only of the fact that he was or may have been induced to make the statement or produce the document by any inducement, promise or threat made by any person having any official duty under, or being appointed for the due administration of, this
Act.
(4)
Nothing in this Act shall affect the operation of Chapter IX of Part III of the Evidence Act 1950.
(5)
For the purposes of section 83, where in any proceedings it is proved that any false statement or entry has been made in any return rendered under this Act by or on behalf of any person or in any books of account or records of any person—
(a)
the person shall be presumed, until the contrary is proved, to have made the false statement or entry or to have caused the false statement or entry to be made or to have allowed it to be made with intent to evade the payment of tax or to obtain a refund of tax to which the person is not entitled, as the case may be; and
Act 762
(b)
any other person who made any false statement or entry shall be presumed, until the contrary is proved, to have made the false statement or entry with intent to assist the first-mentioned person to evade the payment of tax or to obtain a refund of tax to which he is not entitled.
(6)
Where any officer of goods and services tax has obtained any document or other evidence in exercise of his powers under this Act, the document or copy of the document or other evidence, as the case may be, shall be prima facie evidence of the facts stated therein, notwithstanding anything to the contrary in any written law.
(7)
Where any document which is to be used in any proceedings against any person for an offence under this Act is in a language other than the national language or English language, a translation of the document into the national language or English language shall be admissible in evidence where the translation is accompanied by a certificate of the person who translated the document setting out that it is an accurate, faithful and true translation and the translation had been done by the person at the instance of any officer of goods and services tax.
(8)
Subsection (7) shall apply to a document which is translated, regardless of whether the document was made in or outside
Malaysia, or whether the translation was done in or outside
Malaysia, or whether possession of the document was obtained by any officer of goods and services tax in or outside Malaysia.
Evidentiary value of copies of electronic notice