Malaysia legislation
Section 32
Section 32
The Secretary may by statutory order require every employer to prepare and deliver for any year specified in the order and within a time so specified a return in the prescribed form containing –
(a)
the names and places of residence of all employees as may be indicated in the order; and
(b)
the full amount of the gross income paid, payable or provided by or on behalf of the employer to those persons in respect of their employment.
Return concerning Muslim persons other than the maker of the return.