Malaysia legislation
Section 206
Seksyen 206
(2)
Where that natural person is a public officer or an officer in the employment of a local authority or statutory authority, he shall not by virtue of this section be obliged to disclose any particulars as to which he is under a statutory obligation to observe secrecy.
Kewangan (No. 2)
143
Duty of Constituent Entity to keep documents for ascertaining tax payable