Inland Revenue Board of Malaysia Act 1995 s 11
s 11 Powers of the Board
(1) The Board shall have power to do all things necessary or convenient to be done for or in connection with the performance of its functions.
(2) Without prejudice to the generality of subsection (1), the powers of the Board shall include power—
(a) to enter into contracts;
(b) to utilize all property of the Board, movable and immovable, in such manner as the Board may think expedient including the raising of loans by mortgaging such property;
(c) to engage in any activity, either alone or in conjunction with other organizations or international agencies, to promote better understanding of taxation;
(d) to provide technical advice or assistance, including training facilities, to tax authorities of other countries;
(e) to impose fees or charges for services rendered by the Board;
(f) to grant loans to employees of the Board for any purpose specifically approved by the Board;
(g) to provide recreational facilities and promote recreational activities for, and activities conducive to, the welfare of employees of the Board;
(h) to provide training for employees of the Board and to award scholarships or otherwise pay for such training; and
(i) to do anything incidental to any of its powers.
(3) For the avoidance of doubt the powers of the Board shall not include the powers of the Director General or the person holding any of the offices in the Third Schedule.
Malay text (authoritative)
Kuasa Lembaga
(1) Lembaga hendaklah mempunyai kuasa untuk melaksanakan segala benda yang perlu atau sesuai dilakukan bagi atau yang berkaitan dengan pelaksanaan fungsinya.
(2) Tanpa menjejaskan keluasan subseksyen (1), kuasa Lembaga hendaklah termasuk kuasa—
(a) membuat kontrak;
(b) mempergunakan segala harta Lembaga, alih dan tak alih, dengan cara yang difikirkan suai manfaat oleh Lembaga termasuklah mendapatkan pinjaman dengan menggadai harta itu;
(c) melibatkan diri dalam apa-apa kegiatan, sama ada bersendiri atau bersama-sama dengan organisasi lain atau agensi antarabangsa, bagi menggalakkan pemahaman percukaian yang lebih baik;
(d) memberi nasihat atau bantuan teknikal, termasuklah kemudahan latihan kepada pihak berkuasa percukaian negara lain;
(e) mengenakan fi atau caj bagi perkhidmatan yang diberikan oleh Lembaga;
(f) memberikan pinjaman kepada pekerja Lembaga bagi apa-apa maksud yang diluluskan secara khusus oleh Lembaga;
(g) menyediakan kemudahan rekreasi dan menggalakkan kegiatan rekreasi bagi, dan kegiatan yang berfaedah untuk, kebajikan pekerja Lembaga;
(h) menyediakan latihan untuk pekerja Lembaga dan memberikan biasiswa atau selainnya membiayai latihan itu; dan
(i) melakukan apa juga yang bersampingan dengan mana-mana kuasanya.
(3) Bagi mengelakkan keraguan, kuasa Lembaga tidaklah termasuk kuasa Ketua Pengarah atau orang yang memegang mana-mana jawatan dalam Jadual Ketiga.
Read this section in the full act →
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).
