Inland Revenue Board of Malaysia Act 1995 s 31
s 31 Obligation of secrecy
(1) Except as provided in this Act or for the purpose of any civil or criminal proceedings under any written law, no member, officer, employee or agent of the Board, whether during his tenure of office, or during his employment or thereafter, and no other person who has by any means access to any information or document whatsoever relating to the affairs of the Board shall give, divulge, reveal or otherwise disclose such information or document to any person.
(2) Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding three years or to both.
Malay text (authoritative)
Obligasi untuk menyimpan rahsia
(1) Kecuali sebagaimana yang diperuntukkan di dalam Akta ini atau bagi maksud mana-mana prosiding sivil atau jenayah di bawah mana-mana undang-undang bertulis, tiada anggota, pegawai, pekerja atau ejen Lembaga, sama ada dalam masa tempoh perjawatannya, atau dalam masa guna khidmatnya atau selepas itu, dan tidak ada orang lain yang mempunyai apa-apa jua akses mengenai apa-apa jua pun maklumat atau dokumen yang berhubungan dengan hal ehwal Lembaga boleh memberi, membuka, mendedahkan atau selainnya menzahirkan maklumat atau dokumen itu kepada mana-mana orang.
(2) Mana-mana orang yang melanggar subseksyen (1) melakukan suatu kesalahan dan boleh, apabila disabitkan, didenda tidak melebihi sepuluh ribu ringgit atau dipenjarakan selama tempoh tidak melebihi tiga tahun atau kedua-duanya.
Read this section in the full act → · Open Part VI →
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).
