Inland Revenue Board of Malaysia Act 1995 · Updated to 15 Jan 2024 · Part III · Functions and Powers of the Board
11. Powers of the Board
Feedback & supportThe Board shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions.
Board
“Board” means the Inland Revenue Board of Malaysia established under section 3;
Inland Revenue Board of Malaysia 15
Without prejudice to the generality of subsection (1), the powers of the Board shall include power—
to enter into contracts;
to utilize all property of the Board, movable and immovable, in such manner as the Board may think expedient including the raising of loans by mortgaging such property;
to engage in any activity, either alone or in conjunction with other organizations or international agencies, to promote better understanding of taxation;
to provide technical advice or assistance, including training facilities, to tax authorities of other countries;
to impose fees or charges for services rendered by the Board;
to grant loans to employees of the Board for any purpose specifically approved by the Board;
to provide recreational facilities and promote recreational activities for, and activities conducive to, the welfare of employees of the Board;
to provide training for employees of the Board and to awards scholarships or otherwise pay for such training; and
to do anything incidental to any of its powers.
For the avoidance of doubt, the powers of the Board shall not include the powers of the Director General or the person holding any of the offices in the Third Schedule.
Director General
“Director General” means the Director General of Inland Revenue referred to in section 134 of the Income Tax Act 1967;