Inland Revenue Board of Malaysia Act 1995 · Updated to 15 Jan 2024 · Part III · Functions and Powers of the Board
10. Functions of the Board
Feedback & supportThe functions of the Board shall be—
Board
“Board” means the Inland Revenue Board of Malaysia established under section 3;
to act as agent of the Government and to provide services in administering, assessing, collecting and enforcing payment
14 Laws of Malaysia ACT 533
of income tax, petroleum income tax, real property gains tax, estate duty, stamp duties and such other taxes as may be agreed between the Government and the Board;
property
“property” includes all property, movable and immovable, and all estates, interests, easements or rights, whether equitable or legal in, to or out of property, choses in action, money and goodwill; and
to advise the Government on matters relating to taxation and to liaise with the appropriate Ministries and statutory bodies on such matters;
to participate in or outside Malaysia in respect of matters relating to taxation; and
to perform such other functions as are conferred on the Board by any other written law.