Malaysia legislation
Section 6
Section 6
Official secrecy
(2)
Subject to subsections (4) and (5), every person having possession or control over any documents, information, returns or assessments in relation to the business, the sale of any taxable goods or taxable services or the income of any taxable person, who at any time otherwise than for the purpose of this Ordinance or with the express authority of the Minister—
(a)
communicates or attempts to communicate such information or anything contained in such documents, returns or copies to any person; or
(b)
suffers or permits any person to have access to any such information or to anything contained in such documents, returns or copies, shall be guilty of an offence.
(3)
No person appointed under, or who is employed in carrying out, the provisions of this Ordinance or who is referred to in subsection (4) or (5) shall be required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Ordinance except as may be necessary for the purpose of carrying into effect the provisions of this Ordinance or in the course of a prosecution for any offence committed under this
Ordinance.
(4)
The Comptroller shall permit the Minister, the Auditor
General or any officer duly authorized in that behalf by the State financial authority to have such access to any record or document as may be necessary for the performance of his official duties.
(5)
The Comptroller may transmit or communicate any documents, information, returns or assessments referred to in subsection (2) to a public officer if such transmission or communication is required or authorized under any written law.
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