act 533 inland revenue board of malaysia act 1995

8/8/2019 Act 533 Inland Revenue Board of Malaysia Act 1995

1/26

Inland Revenue Board of Malaysia

LAWS OF MALAYSIA

RepRint

A 533

InLAnd Revenue BOARd

OF MALAYSIA Act 1995 Incorporating all amendments up to 1 January 2006

published bythe CommissioneR of law Revision, malaysia

undeR the authoRity of the Revision of laws aCt 968in CollaboRation with

peRCetakan nasional malaysia bhd2006

http://perjanjian.org

Adam Haida & Cohttp://peguam.org


2/26

InLAnd Revenue BOARd OF MALAYSIA

Act 1995

d R a ... .. . ... 7 f r r 995

d c Gazette 6 f r r 995

P revious r ePrint

First Reprint ... ... ... ... ... 2002




3/26

LAWS OF MALAYSIA

A 533

InLAnd Revenue BOARd OF MALAYSIAAct 1995

aRRanGement of seCtions

P art i

pReliminaRy

s c

. s r c c

. i r r

P art ii

establishment of the inland Revenue boaRd

. e i R b r

4. v g r

5. C

6. m r b r

6 a . C x c c r

7. t r c

8. d q c r

9. R c r g r

P art iii

funCtions and poweRs of the boaRd

0. f c b r

0 a . b r c c c g

. p r b r

. a c

. d g r

4. p r m r g r c r q r r




4/26

4 Laws of Malaysia A ct 533

P art iv

pRovisions RelatinG to employees

5. e

6. s r , r c r c G r cc

7. a r , g c

8. R g r c c

9. C c c r r c g

0. i rc rg

. pr c r r

. p c r

P art v

finanCial pRovisions

. f b r

4. ex r r r

5. p r rr6. Gr

7. b cc c r

8. i

P art vi

GeneRal

9. n r c g g b r g G r0. pr c g c c c r b r

. o g cr c

. s r b (acc a R r ) ac 980

. p r m r s c t r sc

4. R g

First s chedule

second s chedule

t hird s chedule

s chttp://perjanjian.org



5/26

5 Inland Revenue Board of Malaysia

LAWS OF MALAYSIA

A 533


a ac c r r i R b r m , r r c r , r rc c r .

[1 March 1996, P.U. (B) 76/1996 ]

Be It enActed s r p b g y g -p rag g c c d n g r dR p r , r ,

:

P art i

pReliminaRy

Shor i l a omm m

1. ( ) t ac c i R b r m ac 995.

( ) t ac c rc c m r, c Gazette , .

I rpr a io

2. i ac , c x r r q r

c ac c rc ;

b r i R b r m r c ;

c r r ;

C r C r b r c r r C r b r ;




6/26


c x c c r c x c c r r c 6a ( ) c r r

c 6a

( );d r c r G r d r c r G r i R

r rr c 4 i c t x ac 967 [ Act 53 ];

f f r c ;

, , c rg , g r cr r r r r , c r c g ,

r r r r r r m rr ;

r r b r r rr rc 6;

m r m r r g c rg r r c ;

r r c r r , , , r , r r g , r q r g

, r r r , c c , g ; , r r r , c r g r r c

r r r c g r g r r r r;

r g r g , r , r g ,r c , c g r r c ;

g c r r , r g c m r r r r c

4( ) c G r m r j c, r r rr b r .

P art ii

establishment of the inland Revenue boaRd

es ablishm of h I la R Boar

3. t r r c r r i R b r m r cc c , c ,




7/26


j c r r ac , r c r c cq r , rc , , j

r r r cr c , g ,

rr r, , c rg , r g g , , r g , r rr r , r , r r r r r r b r c r

.

v s i g pro isio s

4. ( ) s j c ac , m r , r , r r Gazette, g c

r r , r g r G r mc m r c r r , r ac ,

r rr b r c c ,g r r r r.

( ) e r r r r c ( ) b r b r r , r r

r r r g .

( ) e r c c r c ( ) b r , r g , , r c r r rc b r c r r

b r r G r m g c r c c g c c

( ).

(4) e r r g r c ( ) b r , r g , , r c r

r rc r g b r c r r b r r G r m

g c r r g r c g r c ( ).

(5) a g g r c g r g G r m c r r r , r g r r rr b r r c ( ) ,

r g , c r g b r .

(6) i c r g r g r c b r g , b r r c rr g r gr r c r g

G r m r r r .




8/26


(7) o r g , gr r g r r , r g r rr b r

r c ( ) c G r m r r g , r r g r, r r c r r g r r c g G r m ,

c b r r gr .

commo s al

5. ( ) t c b r r c c b r r c r r ,c g , r b r .

( ) t c c C r c r g r r c

r z b r r r r r C r .

( ) a , c r r r r g c c cc r c

c ( ) , c r r r , x c .

(4) t c b r c j cc .

M mb rship of h Boar

6. ( ) t b r c g r :(a) s cr r G r tr r ,

C r ;

(b) a r G r r r r ;

(c) d r c r G r p c s r c r r r ;

(d) r r r r r g G r ,

m r; (e) r r r

m r.




9/26


( ) t r r r gr ( )(e) rg r g x r c c , c rc ,

x r g r .( ) ( Deleted by Act A997 ).

(4) i C r g r c r r c , m r

r b r r r C r .

(5) t r f r sc b r .

chi f x i offi r

6A . ( ) t m r , r c b r , c x c c r r r

- - r b r .

( ) t c x c c r Gazette.

( ) i c x c c r r r r r r r c , rr m r c c c

x c c r r g r .

t rms of offi

7. s j c c r m r r , r r r gr 6( )(d) r (e) , c r r xc g r r g r r .

disq alifi a io of m mb r

8. n r c c r

(a) c c c g r , r

r r ; (b) r r c c rg g

;




10/26


(c) j c r ; r

(d) r r c c g b r C r .

R o a io a r sig a io of m mb r

9. ( ) t m r , , r r r r gr 6( )(d) r (e) , g g

r r r.

( ) a r r r gr 6( )(d) r (e) r g r c g g c r g

m r.

P art iii

funCtions and poweRs of the boaRd

F io s of h Boar

10. t c b r (a) c g G r r r c

r g, g, c c g rc g c x, r c x, r r r gx, , c r x gr G r b r ;

(b) G r r r g x r r m r r

c r ;

(c) r c r m r c rr g x ;

(d) r r c r c r c rr b r r r .

Boar may a as oll io ag

10 A . ( ) n g c 0, b r c c c g r r r c r

r r r r .




11/26


( ) f r r c m r , r , g r c r g r

c c r .

Pow rs of h Boar

11. ( ) t b r r g c r rc r r c c r r c

c .

( ) w r j c g r c ( ),

r b r c r(a) r c r c ;

(b) z r r b r , , c r b r x c g

r g r g g g c r r ;

(c) g g c , r r c j c r rg z r r g c , r

r r g x ; (d) r c c c r c , c g r g

c , x r r c r ;

(e) r c rg r r c r r b r ;

(f) gr b r r rc c r b r ;

(g) r r cr c r r crc r, c c c , r

b r ;

(h) r r g r b r rc r r r r c r g;

(i) g c r .

( ) f r c r b r c r d r c r G r r r g

c t r sc .




12/26

Laws of Malaysia A ct 533

Appoi m of ommi s

12. ( ) f r r r r g c , b r

c c c r c r , c r r r c c .

( ) m r c r c ( ) r g r b r r c

r r b r .

( ) p r r q r g r b rr c 8 q r g r

c .

(4) a r c c r c r c r g r

r .

(5) t b r r r c g g r r r.

(6) a r c r g g gc r g C r b r .

d l ga io of pow rs

13 . ( ) t b r g c r c c c c r rr .

( ) a c g r c

(a) g j c c c r r r c b r r g r r c c ;

(b) x rc c b r .

( ) n g r c r c b r r x rc g r r r g

c g .




13/26


Pow r of Mi is r o gi ir io s a r q ir i forma io

14. ( ) t m r g b r c r c

g r c r c r c ac r g r r c b r c b r g c c r c .

( ) t b r r m r c r r , cc r r , r , r q r .

P art iv

pRovisions RelatinG to employees

employm

15. ( ) t b r cc r r r r r c i R d r , m ,

g G r m r b r .

( ) e r c r r c ( ) r b r b r r c r c r r

c r c c r c ( ).

( ) u c r c r c c g c c c r r

b r , c r c r c c g c c c G r

mutatis mutandis c r r b r r c ( ).

Salari s, rms a o i io s of s r i of Go r m mploy so b ak i o a o

16. ( ) t r c r b r

cc r r c r c ,c g ccr r g , j r G r r g r c




14/26


b r ; c r r c r g g r c b r r r r c g r c

G r r g r c

b r .

( ) w r r r c b r c c r r c

r c r r r r c b rr c rg r c r c , b r gr r

c r r r r r r , b r , c c r gr b r

r .

Appoi m of o h r mploy s, ag s a o s l a s

17. ( ) s j c c r g r c8 4, b r , r ,

c r c b r c r c r r c rr g r

ac .

( ) t b r c c g r c r c r q r r c

r x c c r r r c rr g c r ac .

R g la io s wi h r sp o is ipli

18. ( ) t b r , r , r

m r r g r c c .

( ) t r g r c c rr

(a) r c r c r r rr r ; r

(b) r r r r r ,

b r r g c c rr c g g .




15/26


( ) t r g r c cr cc r c r r c c r

b r r r , r

x r r c r .(4) t r g r c , r cr g

r c r r c r r c g , r r rr r r r g

c r r c g r r c rr b r c r c rg g c r .

co i a io a ompl io of is ipli ary pro i gs

19. ( ) w r c r r c g g r x g g G r

r c b r , c r c g c c b r .

( ) a r r, r g r r c r g cr c r r r, r g r r c b r rc r c

r g b r r r b r

r ac .

Imposi io of s r harg

20. ( ) i b r r r

(a) r r r r r r f r r c c

c ;

(b) r r r c c , r r r c , , c r , r r r

r r b r ;

(c) g r g cc g c r, r r r cc r r c r ; r

(d) , r r rr , r b r

r c r c r c , gr r rr g r r b r ,




16/26


c r x r b r r c b r , r g r r

c c , r r , c , c c

r r c , r r r r cc r r c r , rr , r g , b r rc rg g r xc g

c c c , c , c c ,r r r r r , c ;

r g r r r r cc r r c r ,r r , r g ,

b r rc rg g r c b r .

( ) t b r c c x c c r rc rg r c ( ) c x c

c r r r rc rg .

( ) t b r r rc rg r c c c r x r c r

r r rc rg , b r c c c x c c r

c r .

(4) t rc rg r c ( ) r r c ( )

b r r r g rc rg r r c r c r b r r c r c

(a) r r r rc rg b r r c ; r

(b) r r rc rg b r

r c ,

q xc g - r r r , c , r .

Pro io from p rso al liabili y

21. n r r g r c g r g r, c r r b r r r r

r r c b r r g c g r x c r r r x c ac .




17/26


P bli s r a s

22. a r b r c c r ,

r g b r cr g p C [ Act 574 ].

P art v

finanCial pRovisions

F of h Boar

23. ( ) t r , r r ac , f r c r b r .

( ) t f b r c

(a) r c b r r r c r r b r G r g r r r c

r r b r r ;

(b) r c b r gr ;

(c) r r , r r , r r g , r r r cq r b r ;

(d) r c r b r ;

(e) rr b r r ac ;

(f) r r c b r .

exp i r a pr para io of s ima s

24. ( ) t x r b r c r z m r r r r

f .

( ) b r g g c r, b r m r x r r g r

c r c g c r c r m r r c ,

m r , r g g g r, b r r z r x r g r

r r z r c cr x r .




18/26


( ) t b r m r r r r m r r

r x r c r .

Pow r o borrow

25. t b r , r r r ac , r r G r r c m r, r r rc .

Gra s

26. f r r g b r c rr cr ac , m r , r , gr -

- b r c m r r r p r .

Ba k a o s a appli a io of r

27. ( ) t b r cc r cc c r b r ; r c

cc r r r c c c qg c r r r , r ,

r z b r .

( ) t b r c rg x , g b r g b r r z r r q r

.

I s m

28. t b r , r m r, r g r:

(a) g

( ) b n g r m ;

( ) c r b g f ci ac 989 [ Act 372 ]; r

( ) r c c r b g f c i ac 989;




19/26


(b) g , r g g r , c rc ,r cc c , r r , c r c

r r xc g

g b exc g ac 949[ Act 204 ];

(c) g cc r c r trac 949 [ Act 208 ]:

pr r, r b r r r r m cc r c r gr

4( ) (c) tr ac 949, c r r r c c .

P art vi

GeneRal

no pro i gs agai s h Boar as ag of Go r m

29. ( ) n c r g r c g r g g b r r c r r g x r c

b r c g g G r .

( ) a c r g r c g r c rr g x r g G r .

Pro i gs o by offi rs of h Boar

30. ( ) pr c g r c c r ac r r g r r r ac c s c sc r r g r

ac c p c pr c r, c c c r b r r z c c

c r c g d r c r G r .

( ) n g r r , gc r G r pr c g ac 956 [ Act 359 ]

r g c r b r c c r r l g pr ac 976 [ Act 166 ]

r c r c g g b r r rg c c t r sc r r c c r r c ,




20/26


c c r c cr c g b r r c r , c

.

Obliga io of s r y

31 . ( ) exc r ac r r r cr cr r c g r r , r, c r,

r g b r , r r g r c ,r r g r r r, r r

cc r r c rr g r b r g , g , r r

r c c r r c r .

( ) a r c r c ( ) g c , c c , xc g

r gg r r r r xc gr r r .

S a ory Bo i s (A o s a A al R por s) A 1980

32. t r s r b (acc aR r ) ac 980 [ Act 240 ] b r .

Pow r of Mi is r o am h S o a thir S h l s

33. t m r , r r Gazette , s c t r sc .

R g la io s

34. ( ) t b r , r m r, c r g x r c r r c rr g

r ac .

( ) w r j c g r c ( ), b r r g r r r c r

g r :

(a) r , r c r c c r b r ;




21/26


(b) gr r c r b r ;

(c) r c rg r c g r r r ac .




22/26

Laws of Malaysia A ct 533

F irst s chedule

[s c 6(5)]

pRoCeedinGs of the boaRd

M i gs of h Boar

1. ( ) t b r r c c c c C r , r , r .

( ) a r g b r , r r r q r .

( ) a c g b r j r r r g xc , c q ,

C r c g r g .

dis los r of i r s by m mb rs

2. ( ) a r b r , r c r r c , g r r c r r j c b r c r

r g b r ; c c r r c r g r r r

r c b r r c r c r r j c .

( ) f r r r g r r q r , r

r g r g g r r gr( ) c r r r g.

va a i s

3. t b r c g c c r .

Pro r a m i gs

4. ( ) s j c r ac , b r r r g r c r g r , r c r, r g r g g r c g

g , c g c g , g c , r c c c .

( ) a g b r r c , g C r , , g r c g , c

c r r g b r r c r c r c g c

c r r q c .

vali i y of pro i gs

5. t r c g b r c c r r gr r.




23/26


th Boar may i i o h rs o m i gs

6. t b r r g r r b r r r g r r c , r

g r g g r r .

Allowa s payabl o m mb rs of h Boar

7. t r r b r r r r g b r c c b r m r r .

s econd s chedule

[s c 0( )]

speCified aCts

. i c t x ac 967.

* . s r i c t x ac 967 [ Act 54 ].

. R pr r G t x ac 976 [ Act 169 ].

4. pr i ac 986 [ Act 327 ].

**5. e d e c 94 [ En. 7 of 1941 ].

6. s ac 949 [ Act 378 ].

7. p r (i c t x) ac 967 [ Act 543 ].

***8. C gr f -h r d ac 965 [ Act 434 ].

9. l o r b ac t x ac 990 [ Act 445 ].

0. s r (l b C ) tr r t x ac 984 [ Act 310 ].

. l s c t x ac 974 [ Act 126 ].

. f c ac 965 [ No. 2 of 1965 ].

. i i c ac 968 [ Act 199 ].

4. b g s d ac 948 [ Act 201 ].

* NOTE t s r i c t x ac 967 [ Act 54 ] c r f cac 99 [ Act 497 ] see c 6 ac 497.** NOTE t e d e c 94 [ En. 7 of 1941 ] c r f cac 99 [ Act 476 ] see c 46( ) ac 476.*** NOTE t C gr f -h r d ac 965 [ Act 434 ] c r f c ac 997 [ Act 557 ] see c 6 ac 557. NOTE t s r (l b C ) tr r t x ac 984 [ Act 310 ] c r

f c ac 988 [ Act 364 ] see c 6 ac 64. NOTE t l s c G t x ac 976 [ Act 169 ] c r Rpr r t x ac 976 [ Act 169 ] see c 59 ac 69. NOTE t i i c ac 968 [ Act 199 ] c r pr

i ac [ Act 327 ] see c 44 ac 7.




24/26


t hird s chedule

[s c ( ) 0( )]

speCified offiCes

. t d r c r G r i R r i c t x ac967.

. t d r c r G r i R r s r i ct x ac 967.

. t C c r s d r s ac 949.

4. t C c r e d r e d e c 94 .

5. t C r r G r i R r p r (i ct x) ac 967.

6. t d r c r G r i R r C grf -h r d ac 965.

7. t d r c r G r i R r R pr r Gt x ac 976.

8. t d r c r G r i R r l o rb ac t x ac 990.

9. t d r c r G r i R r pr iac 986.

0. t d r c r G r i R r s r (l bC ) tr r t x ac 984.

. t d r c r G r i R r l s c t xac 974.

. t C r r G r i R r f c ac 965

(n . / 965).

. t C c r s d r b g s dac 948.




25/26


LAWS OF MALAYSIA

A 533


list of amendments

a g s r i rc r

ac a997 i R b r m 0 -08- 997

(a ) ac 997

ac a 0 0 i R b r m 0-0 - 998(a ) ac 998




26/26


LAWS OF MALAYSIA

A 533


list of seCtions amended

s c a g r i rc r

ac a997 0 -08- 997

ac a 0 0 0-0 - 998

6 ac a997 0 -08- 997

6 a ac a997 0 -08- 997

7 ac a997 0 -08- 997

9 ac a997 0 -08- 997

0a ac a 0 0 0-0 - 998

0 ac a997 0 -08- 997

0 ac a997 0 -08- 997

s c sc ac a997 0 -08- 997

t r sc ac a997 0 -08- 997

diCetak olehpeRCetakan nasional malaysia beRhad,kuala lumpuRbaGi pihak dan denGan peRintah keRaJaan malaysia


Adam Haida & Co

act 533 inland revenue board of malaysia act 1995

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