Section 90
Transaction of business on behalf of taxable person
ActIn forceProvision 107 of 131
Section 90
(2)
The person who transacts business on any of the matters stated in subsection (1) on behalf of a taxable person shall—
96 Laws of Malaysia ACT 806
(a)
produce a letter of authorization from the taxable person whom he represents; and
(b)
produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.
(3)
Any person who contravenes subsection (1) commits an offence.
Offences by authorized and unauthorized persons