PROVIDING REASONABLE FACILITIES AND ASSISTANCE

1.0 TAX LAWThis Ruling applies in respect of section 80 of the Income Tax Act, 1967 .

2.1
    what facilities and assistance a person should provide to the Director General or an authorized officer;
3.0 HOW THE TAX LAW APPLIES

3.1
    A person should provide reasonable facilities and assistance to the Director General or an authorized officer when he exercises his powers of full and free access to lands, buildings and places and to all books and other documents, to search such lands, buildings and places or to copy or make extracts from any such books or documents without making any payment.
      • 3.3.1
    Free and full access to lands, buildings and other places must be provided to the Director General or an authorized officer immediately upon such a request being made to the owner and/or the occupier. Any obstruction or hindrance to full and free access should be removed.

3.4
    The Consequences if Reasonable Facilities or Assistance Are Not ProvidedFailure to provide reasonable facilities or assistance or both to the Director General or an authorized officer, in the exercise of his powers, is an offence under the Act. On conviction, the offender may be liable to a fine of RM1,000 up to RM10,000 or to imprisonment for a term of up to one year, or to both.
4.0 INTERPRETATIONFor the purpose of this Ruling:

4.1
    An “authorized officer” is a public officer or an employee of the Inland Revenue Board, Malaysia who is authorized, in writing, to exercise any function of the Director General under the Act.