Malaysia legislation
Section 27
Section 27
For the purpose of obtaining full information for ascertaining whether or not a person is chargeable to zakat the Secretary may by notice under his hand require that person or any other person –
(a)
to complete and deliver to the Secretary within a time specified in the notice
(not being less than thirty days from the date of service of the notice) any return specified in the notice; or
(b)
to attend personally before the Secretary and produce for examination all books, accounts, returns and other documents which the Secretary deems necessary; or
(c)
to make a return in accordance with paragraph (a) and also to attend in accordance with paragraph (b).
Power to call for statement of bank account, etc.