Malaysia legislation
Section 8
Section 8
Confidentiality of information
(2)
Subject to subsection (4), every person having possession or control over any document, information, return or declaration or copies thereof in relation to the business or the value of the supply of goods or services of any taxable person or value of imported goods, who at any time, otherwise than for the purposes of this
Act or with the express authority of the Director General—
(a)
communicates or attempts to communicate the information or anything contained in the document, return or declaration or copies thereof to any person; or
(b)
suffers or permits any person to have access to any information or to anything contained in the document, return or declaration or copies thereof, commits an offence.
(3)
No person having any official duty or being appointed or employed under this Act or who is referred to in subsection (4)
shall be required to produce in any matters or proceedings in any court or tribunal any document, information, return or declaration or to divulge or communicate in the matters or proceedings, any matter or thing, coming under his notice in the performance of his duties under this Act, except as may be necessary for the purposes of carrying into effect the provisions of this Act or in order to institute a prosecution or in the course of a prosecution for any offence committed under this Act.
(4)
The Director General may, as he deems fit, transmit or communicate any document, information, return or declaration referred to in subsection (1) or anything contained therein, to the Director General of Inland Revenue or the Chief
Statistician which may be required in the performance of his official duty.
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Goods and Services Tax 23
(5)
Notwithstanding subsection (4), the Minister may, as he deems fit, allow the Director General to transmit or communicate any document, information, return or declaration referred to in subsection (1) or anything contained therein to any other person.