Section 37
Amendment of section 57a
Section 57a of the principal Act is amended by inserting after subsection (2) the following subsections:
“(3) For the purposes of subsection (1), a person may give an authorization in writing to a tax agent, an advocate and solicitor of the High Court of Malaya or an advocate of the High Court of Sabah and Sarawak to furnish on his behalf the prescribed form in the manner provided in subsection (1).
(4)
The prescribed form which is furnished pursuant to subsection (3) on behalf of any person shall be presumed to have been furnished on that person’s authority, until the contrary is proved, and that person shall be deemed to be cognizant of its contents.
(5)
Where subsection (3) applies—
(a)
the person who gives the authorization to the tax agent, advocate and solicitor of the High
Court of Malaya or advocate of the High Court of Sabah and Sarawak shall make a declaration in the prescribed form stating that—
(i)
the tax agent, advocate and solicitor of the High Court of Malaya or advocate of the High Court of Sabah and Sarawak is authorized to furnish the form to the Director General on his behalf; and
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(ii)
the information given by him to the tax agent, advocate and solicitor of the
High Court of Malaya or advocate of the High Court of Sabah and Sarawak for the preparation of the form is true and correct;
(b)
the tax agent, advocate and solicitor of the High
Court of Malaya or advocate of the High Court of Sabah and Sarawak shall make a declaration in the form furnished in accordance with subsection (1) stating that—
(i)
the form is prepared pursuant to the information given by the person who gives that authorization; and
(ii)
he has received the declaration made by the person who gives the authorization under paragraph (a);
(c)
the person who gives that authorization shall keep and retain in safe custody the hard copy of the form so furnished and that a copy shall be made under processes and procedures which are designed to ensure that the information contained in the form shall be the only information furnished pursuant to this section;
(d)
the hard copy referred to in paragraph (c) shall be signed by the person who gives that authorization;
and
(e)
the hard copy referred to in paragraph (c) and the declaration made under paragraph (a) shall be kept and retained for a period of seven years from the end of the year of assessment in which the form is furnished.
(6)
The form referred to in subsection (1) is deemed to have been furnished to the Director General by the person who gives that authorization on the date on which an acknowledgement of receipt of the form transmitted electronically is given by the Director General to him.”.
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Act 831