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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
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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
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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
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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
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5 Inland Revenue Board of Malaysia
LAWS OF MALAYSIA
A 533
InLAnd Revenue BOARd OF MALAYSIAAct 1995
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 ;
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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 ,
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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 .
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(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.
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( ) 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
;
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(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 .
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Inland Revenue Board of Malaysia
( ) 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 .
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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 .
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Inland Revenue Board of Malaysia
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
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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 .
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( ) 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 ,
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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 .
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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 .
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( ) 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;
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(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 ,
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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 ;
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(b) gr r c r b r ;
(c) r c rg r c g r r r ac .
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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.
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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.
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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.
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5 Inland Revenue Board of Malaysia
LAWS OF MALAYSIA
A 533
InLAnd Revenue BOARd OF MALAYSIAAct 1995
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
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LAWS OF MALAYSIA
A 533
InLAnd Revenue BOARd OF MALAYSIAAct 1995
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
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