Inland Revenue Board of Malaysia Act 1995 s 10
s 10 Functions of the Board
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.
Malay text (authoritative)
Fungsi Lembaga
Fungsi Lembaga adalah—
(a) untuk bertindak sebagai ejen Kerajaan dan memberikan perkhidmatan dalam pentadbiran, pentaksiran, pemungutan dan penguatkuasaan pembayaran cukai pendapatan, cukai pendapatan petroleum, cukai keuntungan harta tanah, duti harta pusaka, duti setem dan apa-apa cukai lain sebagaimana yang dipersetujui antara Kerajaan dengan Lembaga;
(b) untuk menasihati Kerajaan mengenai perkara yang berhubungan dengan percukaian dan menghubungi Kementerian dan badan berkanun yang sewajarnya mengenai perkara itu;
(c) untuk turut serta di dalam atau di luar Malaysia berkenaan dengan perkara yang berhubungan dengan percukaian; dan
(d) untuk melaksanakan apa-apa fungsi lain yang diberikan kepada Lembaga oleh mana-mana undang-undang bertulis lain.
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Find Act 533 on lom.agc.gov.my ↗
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
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).
