Petroleum (Income Tax) Act 1967 s 28

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s 28 Power to appoint agent

(1) The Director General may, if he thinks fit, by notice in writing duly served appoint any person to be the agent of any chargeable person for all or any of the purposes of this Act; and, where any person is so appointed for all those purposes, he shall be assessable and chargeable to tax on behalf of that chargeable person. (2) An appointment made under subsection (1) may be revoked by the Director General at any time. (3) Where a person appointed under subsection (1) to be the agent of a chargeable person is aggrieved by the appointment, he may appeal under section 43 as if the notice of appointment served upon him were a notice of assessment.

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Find Act 543 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).

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