Malaysia legislation
Section 36
of MEASURES FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF TAX ACT 2025
Section 36
The principal Act is amended by inserting after section 18
the following section:
“Authorized officer 18a. (1) The Director General may, in writing, authorize any officer or other official to exercise the powers conferred under this Act.
(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).”.
Substitution of section 21a