INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 3- Miscellaneous
Section 145. Service of notice.
(1) Subject to any express provision of this Act, for the purposes of this Act notices may be served personally or by ordinary or registered post.
(2) A notice relating to tax which is sent by ordinary or registered post shall be deemed to have been served on the person (including a partnership) to whom it is addressed on the day succeeding the day on which the notice would have been received in the ordinary course of post if it is addressed-
(a) in the case of a company, partnership or body of persons having a registered office in Malaysia-
(i) to that registered office;
(ii) to its last known address; or
(iii) to any person authorized by it to accept service of process:
[Subs. Act 293: s.22]
(b) in the case of a company, partnership or body of persons not having a registered office in Malaysia-
(i) to any registered office of the company, partnership or body (wherever that office may be situated);
(ii) to the principal place of business or other activity of the company, partnership or body (wherever that place may be situated); or
(iii) to any individual authorized (by or under the law of any place where the company, partnership or body is incorporated, registered or established) to accept service of process; and
(c) in the case of an individual, to his last known address.(3) Where a person to whom there has been addressed a registered letter containing a notice under this Act-
(a) is informed that there is a registered letter awaiting him at a post office but refuses or neglects to take delivery of the letter; orthe notice shall be deemed to have been served upon him on the date on which he was informed that the letter was awaiting him or on which the letter was tendered to him, as the case may be.
(b) refuses to accept delivery of that registered letter when tendered,
(4) For the purposes of subsection (3) an affidavit by the officer in charge of a post office stating that to the best of his knowledge and belief-
[Subs. Act 420: s.13]
(a) there has been delivered to the address appearing on a registered letter a post office notification informing the addressee that there is a registered letter awaiting him; orshall, until the contrary is proved, be evidence that the addressee has been so informed or that that registered letter has been tendered to him, as the case may be.
(b) there has been tendered for delivery to the addressee a registered letter,
[Subs. Act 420: s.13]
|[Act 293: s.22; Act 420:
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