Malaysia legislation

Section 35

of *TOURISM TAX ACT 2017

Section 35

(a)

to enter the place or premises and to search for and seize the books, data, documents or other records or thing; or

(b)

to arrest any person being in the place or premises in whose possession the books, data, documents or other records or thing are found or who may reasonably be suspected as having concealed or deposited such books, data, documents or other records or thing.

(2)

The officer of customs authorized under subsection (1) may, if it is necessary so to do—

(a)

break open any outer or inner door of the place or premises and enter every part thereof, if necessary forcibly;

(b)

remove by force any obstruction to the entry to search or to seize as he is empowered to effect; and

(c)

detain every person found in the place or premises until the search has been completed.

42

Law of Malaysia

Search may be made without warrant