Malaysia legislation
Section 26
of LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) (NO. 2) ACT 2024
Section 26
The principal Act is amended by inserting after section 27
the following sections:
“Evidential provisions 27a. (1) In a suit under section 14, the production of a certificate signed by the Director General giving the name and address of the defendant and the amount of tax due from him shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.
(2)
In criminal or civil proceedings under this Act any statement purporting to be signed by the Director General or an authorized officer which forms part of or is annexed to the information, complaint or statement of claim, shall, until the contrary is proved, be evidence of any fact stated therein:
Provided that this subsection shall not apply to—
(a)
a statement of the intent of the accused person or other defendant; or
(b)
proceedings for an offence punishable by imprisonment.
Labuan Business Activity Tax (Amendment) (No. 2)
(3)
A transcript of any particulars contained in a return or other document relating to tax, if it is certified under the hand of the Director General or an authorized officer to be a true copy of the particulars, shall be admissible in evidence as proof of those particulars.
(4)
No statement made or document produced by or on behalf of any person shall be inadmissible in evidence against that person in any proceedings against him for an offence under section 23a or 23b, or for the recovery of any sum due by way of tax or penalty, by reason only of the fact that he was or may have been induced to make the statement or produce the document by any lawful inducement or promise from the Director General or an authorized officer.
(5)
Save as provided in paragraph (b), nothing in this
Act shall—
(i)
affect the operation of Chapter IX of Part III of the Evidence Act 1950; or
(ii)
be construed as requiring or permitting any person to produce or give to a court, the
Special Commissioners, the Director General or any other person any document, thing or information on which by that Chapter or those provisions he would not be required or permitted to produce or give to a court.
(b)
Notwithstanding any other written law, where any document, thing, matter, information, communication or advice consists wholly or partly of, or relates wholly or partly to, the receipts, payments, income, expenditure, or financial transactions or dealings of any person, whether an advocate and solicitor, his client or any other person, it shall not be privileged from disclosure to a court, the
Special Commissioners, the Director General or any authorized officer if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by any practitioner or firm of practitioners in connection with any client or clients of the practitioner or firm of practitioners or any other person.
(c)
Paragraph (b) shall also apply with respect to any document, thing, matter, information, communication or advice made or brought into existence before the commencement of that paragraph.
Errors and defects in assessments, notices and other documents 27b. (1) No assessment, notice or other document purporting to be made or issued for the purposes of this Act shall be quashed or deemed to be void or voidable for want of form, or be affected by any mistake, defect or omission therein, if it is in substance and effect in conformity with this Act or in accordance with the intent and meaning of this Act and—
(a)
in the case of an assessment, the person assessed or intended to be assessed or affected thereby is designated according to common intent and understanding; and
(b)
in any other case, the person to whom it is addressed and any other person referred to therein are so designated.
(2)
An assessment purporting to be made or issued for the purposes of this Act shall not be impeached or affected by reason of a mistake therein as to—
(a)
the name of a person charged to tax;
(b)
the description of any income; or
(c)
the amount of chargeable profit assessed or tax charged, and a notice of assessment purporting to be so made or issued shall not be impeached or affected by any such mistake if it is served on the person in respect of whom the assessment was made or intended to be made and contains in substance and effect the particulars contained in the assessment.
Labuan Business Activity Tax (Amendment) (No. 2)
(3)
Notwithstanding subsection (2), if the amount of tax charged by an assessment has been incorrectly calculated by reference to the amount of the chargeable profit and the appropriate rate of tax applicable thereto, the amount of tax charged as shown in the assessment and the notice of assessment may, if the Director General so directs, be taken to be the amount of tax which ought to have been charged if it had been correctly calculated.
(4)
A notice of tax payable purporting to be issued for the purposes of this Act shall not be impeached by reason of a mistake therein as to the name of the person liable to pay the tax if the notice is served on that person.
Authentication of notices, certificates and other documents 27c. (1) Subject to subsection (2), every notice, certificate or other document issued, served or given for the purposes of this Act by the Director General or an authorized officer shall be sufficiently authenticated if the name and office of the Director General is printed, stamped or otherwise written thereon.
(2)
Where this Act provides for a notice, certificate or other document to be under the hand of any officer, the notice, certificate or document shall be signed in manuscript by that officer.
(3)
A notice, certificate or other document issued, made, served or given for the purposes of this Act and purporting to be signed in manuscript by the Director General or an authorized officer shall be presumed, until the contrary is proved, to have been so signed.”.
Application of sections 28 and 29