Section 13
Delegation of powers
of Inland Revenue Board of Malaysia Act 1995
ActIn forceProvision 16 of 63
Section 13
(1)
The Board may delegate to any committee established under section 12 such of its functions as it may deem necessary or desirable.
(2)
Any functions delegated under this section—
(a)
may be so delegated subject to such conditions or restrictions as the Board may either generally or specifically impose;
(b)
shall be exercised by the committee in the name and on behalf of the Board.
(3)
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