Employment
(1) The Board shall on the appointed day accept into its employment every person who immediately before that date is in the employment or service of the Inland Revenue Department, Malaysia, and who was given an option by the Government of Malaysia and has opted to serve as an employee of the Board.
(2) Every such person who opts under subsection (1) to serve as an employee of the Board shall be employed by the Board on terms and conditions of service not less favourable than the terms and conditions of service to which he was entitled to immediately before the date mentioned in subsection (1).
(3) Until such time as terms and conditions of service including the conduct and discipline of its employees are drawn up by the Board, the scheme and terms and conditions of service including the conduct and discipline of employees of the Government shall mutatis mutandis continue to apply to every person employed by the Board under subsection (1).
Salaries, terms and conditions of service of Government employees to be taken into account
(1) The terms and conditions to be drawn up by the Board shall take into account the salaries and terms and conditions of service, including any accrued rights to leave, enjoyed by the persons while in the employment of the Government before opting into the service
Laws of Malaysia Act 533 of the Board; and any such term or condition relating to the length of service with the Board shall provide for the recognition of service with the Government by the persons making the option as service with the Board.
(2) Where any person in the service of the Board whose case does not fall within the scope of any pension or other schemes established under this section retires or dies whilst in the service of the Board or is discharged from such service, the Board may grant to him or to such other person or persons wholly or partly dependent on him, as the Board thinks fit, such allowance or gratuity as the Board may determine.
Appointment of other employees, agents and consultants
(1) Subject to such regulations as may be made under sections 18 and 34, the Board may, from time to time, appoint and employ on such terms and conditions as the Board may think fit such other employees as may be necessary for carrying out the purposes of this Act.
(2) The Board may appoint and employ such consultants and agents to transact any business or to do any act required to be transacted or done in the execution of its functions or for the better carrying into effect the purposes of this Act.
Regulations with respect to discipline
(1) The Board may, from time to time, with the approval of the Minister make regulations with respect to the discipline of its employees.
(2) The regulations made under this section may include provisions for—
(a) the interdiction with reduction in salary or in other remuneration; or
(b) the suspension without salary or other remuneration,
of an employee of the Board during the pendency of disciplinary proceedings against him.
Inland Revenue Board of Malaysia
(3) The regulations made under this section shall create such disciplinary offences and provide for such disciplinary punishments as the Board may deem appropriate, and the punishment so provided may extend to dismissal or reduction in rank.
(4) The regulations made under this section, may in prescribing the procedure for disciplinary proceedings, provide for an opportunity for representations to be made by the person against whom the disciplinary proceedings are taken before a decision is arrived at by the Board on the disciplinary charge laid against such person.
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).
