Malaysia legislation

Section 168

of GOODS AND SERVICES TAX ACT 2014

Section 168

(2)

Where this Act provides for a notice or any other document to be under the hand of any officer of goods and services tax, the notice or the other document shall be signed in manuscript by the officer of goods and services tax.

(3)

A notice or any other document served for the purposes of this Act and purporting to be signed in manuscript by the Director

General or an officer authorized by him shall be presumed, until the contrary is proved, to have been so signed.

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