Jurisdictional Immunities of Foreign States Act 2024 · Updated to 24 May 2024 · Chapter III
Section 15
Feedback & supportA foreign State, the head of State and the head of
foreign State
“foreign State” means any country or territory outside Malaysia, and includes— (a) a department or various organs of government of a foreign State; (b) a constituent unit of a federal foreign State or political subdivisions of the foreign State; and Jurisdictional Immunities of Foreign States 9 (c) the agency, body or other entity of a foreign State established under a written law of or otherwise by the foreign State;
Government shall not be immune from the jurisdiction of the court in any proceedings relating to recovery of tax enforced under any written law.
For the purposes of this section, “tax” includes any compulsory charge, duty, excise, cess, dues or other impost imposed under any written law.
Jurisdictional Immunities of Foreign States 17