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Section 12

Appointment of committees

of Inland Revenue Board of Malaysia Act 1995

ActIn forceProvision 15 of 63
Section 12
(1)

For the purposes of performing its functions, the Board may establish such committees as it considers necessary, and with such terms of reference as it may specify.

16 Laws of Malaysia ACT 533

(2)

Members of a committee established under subsection (1) may be appointed from amongst members of the Board or such other persons as the Board thinks fit.

(3)

Persons who are disqualified from being members of the Board under section 8 shall also be disqualified from being members of a committee.

(4)

A member of the committee shall hold office for such term as may be specified in his letter of appointment and is eligible for reappointment.

(5)

The Board may revoke the appointment of any member of a committee without assigning any reason therefor.

(6)

A member of a committee may at any time resign by giving notice in writing to the Chairman of the Board.

(7)

There may be paid to members of a committee such allowances out of the funds of the Board as the Board may determine after consultation with the Minister.