Section 23
of Inland Revenue Board of Malaysia Act 1995
Section 23
There shall be established, for the purposes of this Act, a
Fund to be administered and controlled by the Board.
(2)
The Fund of the Board shall consist of—
(a)
all moneys received by the Board for services rendered by the Board to the Government as its agent or for services rendered by the Board to any person;
(b)
all moneys received by the Board by way of grants;
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(c)
all moneys derived from the disposal, lease or hire of, or any other dealing with, any property vested in or acquired by the
Board;
(d)
all moneys derived as income from investment by the Board;
(e)
all moneys borrowed by the Board under this Act; and
(f)
all other moneys lawfully received by the Board.