INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 1- Administration




Section 136. Delegation of Director General's functions.


(1) Any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 152) may be exercised by a Deputy Director General.

(2) The Director of Inland Revenue, Sabah, and the Director of Inland Revenue, Sarawak, may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 152) except his functions under sections 44 and 150.

(3) Assistant Directors General of Inland Revenue may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 152) except his functions under sections 44, subsection 137(1) and section 150.

(4) Senior Assistant and Assistant Directors of Inland Revenue may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 152) except his functions under section 44,subsection 137 (1) and section 150.


[Am. Act A1028: s.5]

(5) The Director General may by writing under his hand authorize any public officer or any employee of the Inland Revenue Board of Malaysia (subject to any exceptions or limitations contained in the authorization) to exercise or assist in exercising any function of the Director General under this Act which is exercisable under subsection (4) by Senior Assistant or Assistant Directors of Inland Revenue.

[Am. Act A955: s.3]

(6) Where a public officer or an employee of the Inland Revenue Board of Malaysia exercises any of the Director General's functions by virtue of any provision of subsections (1) to (5), he shall do so subject to the general supervision and control of the Director General.

[Am. Act A955: s.3]

(7) The delegation by or under any provision of subsections (1) to (5) of the exercise of any functions of the Director general shall not prevent the exercise of that function by the Director General himself.

(8) References in this Act to the Director General shall be construed, in relation to any case where a public officer or an employee of the Inland Revenue Board of Malaysia is authorized by any provision of subsection (1) to (5) to exercise the functions of the Director General, as including references to that officer or employee.



[Am. Act A955: s.3; Am. Act 557: s.20]

Related reading:
[Act A1028: s.5; Act A955: s.3; Am. Act 557: s.20]


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