Malaysia legislation
Section 33
Section 33
(1)
Every person who in whatever capacity is in receipt or has control of any money or asset belonging to or owned by any chargeable person shall, if required to do
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so by a notice under the hand of the Secretary, deliver to the Secretary within a period to be specified in the notice (not being less than thirty days from the date of service of the notice) a return in the prescribed form containing particulars of the money or asset and a statement of the name and address of the owner.
(2)
Every person who sells any asset in Malaysia on behalf of a person not resident in Malaysia for the basis year shall, if those assets are sold in the course of carrying on a business of that person, deliver to the Secretary within thirty days after the end of that year a return showing the gross proceeds from any such sales made during that year.
Return by partnership.