Malaysia legislation
Section 34
Section 34
(1)
Where a business is carried on by a partnership –
(a)
the precedent partner, that is to say, the partner who, being an acting partner present in Malaysia –
(i)
is first named in the partnership agreement; or
(ii)
if there is no partnership agreement, is specified by name or initial singly or with precedence to the other partners in the usual name of the firm; or
(b)
if no acting partner is present in Malaysia, any advocate, agent, manager or factor of the partnership in Malaysia, shall, when required by the Secretary by notice in writing to do so within a time specified in the notice (not being less than thirty days from the date of service of the notice), make a partnership return or returns in the prescribed form; and where the person to be so required has not been so required within three months after the beginning of that year to make such a return or returns for that year, he shall within fourteen days after the expiration of that period make that return or returns without being required to do so.
(2)
If a partnership has been dissolved as to all its partners, this section shall continue to apply in relation to the dissolved partnership, and those persons who were partners of the partnership immediately before the dissolution shall be deemed to continue to be partners for the purposes of this section.
18
Power to call for further return.