Section 18A
Authorized officer
of Labuan Business Activity Tax Act 1990
The Director General may, in writing, authorize any officer or other official to exercise the powers conferred under this Act.
Laws of Malaysia ACT 445
32
(2)
Any officer or official authorized under subsection (1) shall be deemed to be an authorized officer within the meaning of this Act.
(3)
The Director General shall issue to each authorized officer exercising any of the powers conferred under section 22D an authority card which shall be signed by the Director General.
(4)
Whenever the authorized officer exercises any of the powers conferred under section 22D, the authorized officer shall, on demand, produce to the person against whom the power is being exercised the authority card issued to him under subsection (3).