Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part II · Administration
7. Confidentiality of information
Feedback & supportEvery person, having any official duty or being appointed or employed under this Act, shall regard and deal with all documents, information, returns or declarations relating to the business or value of the provision of services by any registered person as confidential.
person
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person; Departure Levy 9
Subject to subsection 8(1), every person having possession or control over any document, information, return or declaration or copies of such document, information, return or declaration, in relation to the business or the value of the departure levy by any person, who at any time, otherwise than for the purposes of this Act or with the express authority of the Director General—
document
“document” has the meaning assigned to it under section 3 of the Evidence Act 1950;
communicates or attempts to communicate the information or anything contained in the document, return or declaration or copies of such document, return or declaration to any person; or
suffers or permits any person to have access to any information or to anything contained in the document, return or declaration or copies of such document, return or declaration, commits an offence.
No person having any official duty or being appointed or employed under this Act or who is referred to in subsection 8(1) shall be required to produce in any matters or proceedings in any court or tribunal any document, information, return or declaration or to divulge or communicate in the matters or proceedings of any matter or thing, coming under his notice in the performance of his duties under this
12 Laws of Malaysia ACT 813
Act, except as may be necessary for the purposes of carrying into effect the provisions of this Act or in order to institute a prosecution or in the course of a prosecution for any offence committed under this
Act.
Director General may transmit, etc., document, etc.
Director General
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;