Malaysia legislation
Section 26
Section 26
(1)
For the purposes of this Enactment, the Director or any proper officer of State sales tax shall at all times have full and free access to any building or place where the taxable person carries on his business and to any book, document, record or thing and may search such building or place and may inspect, copy or make extracts from any such book, document, record or thing without making any payment by way of fee or reward.
(2)
Where the Director or any proper officer of State sales tax exercises his powers under subsection (1), the person who carries on his business or any other person present at the building or place shall provide to the Director or the proper officer of State sales tax all reasonable facilities and assistance for the exercise of his powers under this section.
(3)
The Director or any proper officer of State sales tax may take possession of any book, document, record or thing to which he has access under subsection (1) where in his opinion -
(a)
the inspection of them, copying of them or the making of extracts from them cannot reasonably be undertaken without taking possession of them;
(b)
they may be interfered with or destroyed unless he takes possession of them; or
22
(c)
they may be needed as evidence in any legal proceedings instituted under or in connection with this Enactment.
(4)
Where in the opinion of the Director or any proper officer of State sales tax it is necessary for the purposes of this Enactment, to examine any book, document or record made or kept in a language other than the national language, he may by notice in writing require the person who has the possession, custody or control of such book, document or record to furnish a translation in the national language or the English language within such period as he may specify.
(5)
Any person who knowingly furnish a translation under subsection (4) which is not accurate, faithful and true, or knowingly make a translation under that subsection which is not accurate, faithful and true commits an offence.
Power of investigation.