Malaysia legislation

Section 113

of GOODS AND SERVICES TAX ACT 2014

Section 113

Obligation of secrecy

(2)

Any person who contravenes subsection (1) commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding seven years or to a fine not exceeding one hundred thousand ringgit or to both.

Protection of informers from discovery

Read in full context — GOODS AND SERVICES TAX ACT 2014 →