Inland Revenue Board of Malaysia Act 1995 · Updated to 15 Jan 2024 · Part VI · General
29. No proceedings against the Board as agent of Government
Feedback & support(1)
No action or legal proceedings shall be brought against the
Board in respect of any matter relating to any tax for which the Board is acting as agent of the Government.
Board
Defined · s 2
“Board” means the Inland Revenue Board of Malaysia established under section 3;
*NOTE—The Companies Act 1965 [Act 125] has since been repealed by the Companies Act 2016
[Act 777] which comes into operation on 31 January 2017–see subsection 620(1) of Act 777.
30 Laws of Malaysia ACT 533
(2)
Any action or legal proceedings in respect of any matter relating to tax shall be instituted by or against the Government.