Inland Revenue Board of Malaysia Act 1995 Part III — FUNCTIONS AND POWERS OF THE BOARD

s 10–s 10A · 2 sections

Functions of the Board

s 10

The functions of the Board shall be— (a) to act as agent of the Government and to provide services in administering, assessing, collecting and enforcing payment of income tax, petroleum income tax, real property gains tax, estate duty, stamp duties and such other taxes as may be agreed between the Government and the Board; (b) to advise the Government on matters relating to taxation and to liaise with the appropriate Ministries and statutory bodies on such matters; (c) to participate in or outside Malaysia in respect of matters relating to taxation; and (d) to perform such other functions as are conferred on the Board by any other written law.

Board may act as collection agent

s 10A

(1) Notwithstanding section 10, the Board may act as a collection agent for and on behalf of any body for the recovery of loans due for repayment to that body under any written law. Inland Revenue Board of Malaysia (2) For the purposes of this section the Minister may, from time to time, give directions and make regulations in relation to the collection of the repayments.

Back to Inland Revenue Board of Malaysia Act 1995 — full text

Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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