Inland Revenue Board of Malaysia Act 1995 · Updated to 15 Jan 2024 · Part III · Functions and Powers of the Board
13. Delegation of powers
Feedback & supportThe Board may delegate to any committee established under section 12 such of its functions as it may deem necessary or desirable.
Board
“Board” means the Inland Revenue Board of Malaysia established under section 3;
Any functions delegated under this section—
may be so delegated subject to such conditions or restrictions as the Board may either generally or specifically impose;
shall be exercised by the committee in the name and on behalf of the Board.
No delegation made under this section shall preclude the Board itself from exercising or performing at any time any of the functions so delegated.
Inland Revenue Board of Malaysia 17