Malaysia legislation
Section 26A
Section 26A
(1)
The Director or any proper officer of State sales tax shall have the power to investigate the commission of any offence under this Enactment.
(2)
The Director or any proper officer of State sales tax may, in relation to an investigation in respect of any offence committed under this Enactment, exercise all or any of the powers in relation to police investigation in any seizable offence, except the power to arrest without warrant, given under the Criminal Procedure Code [Act 593].
Magistrate may issue search warrant.