Section 31
Obligation of secrecy
of Inland Revenue Board of Malaysia Act 1995
Except as provided in this Act or for the purpose of any civil or criminal proceedings under any written law, no member, officer, employee or agent of the Board, whether during his tenure of office, or during his employment or thereafter, and no other person who has by any means access to any information or document whatsoever relating to the affairs of the Board shall give, divulge, reveal or otherwise disclose such information or document to any person.
(2)
Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding three years or to both.
Inland Revenue Board of Malaysia 31
Statutory Bodies (Accounts and Annual Reports) Act 1980