Inland Revenue Board of Malaysia Act 1995 s 13
s 13 Delegation of powers
(1) The Board may delegate to any committee established under section 12 such of its functions as it may deem necessary or desirable.
(2) Any functions delegated under this section—
(a) may be so delegated subject to such conditions or restrictions as the Board may either generally or specifically impose;
(b) shall be exercised by the committee in the name and on behalf of the Board.
(3) No delegation made under this section shall preclude the Board itself from exercising or performing at any time any of the functions so delegated.
Inland Revenue Board of Malaysia
Malay text (authoritative)
Perwakilan kuasa
(1) Lembaga boleh mewakilkan kepada mana-mana jawatankuasa yang ditubuhkan di bawah seksyen 12, mana-mana daripada fungsinya sebagaimana yang disifatkannya perlu atau dikehendaki.
(2) Apa-apa fungsi yang diwakilkan di bawah seksyen ini—
(a) boleh diwakilkan sedemikian tertakluk pada apa-apa syarat atau sekatan sebagaimana yang dikenakan secara am atau khas oleh Lembaga;
(b) hendaklah dijalankan oleh jawatankuasa atas nama dan bagi pihak Lembaga.
(3) Tiada perwakilan yang dibuat di bawah seksyen ini boleh menghalang Lembaga itu sendiri daripada menjalankan atau melaksanakan pada bila-bila masa mana-mana fungsi yang diwakilkan sedemikian.
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).
