INCOME TAX ACT 1967 (ACT 53) PART X - SUPPLEMENTAL Chapter 3- Miscellaneous
Section 147. Free postage.
All returns made under this Act and all remittances of tax (and any correspondence resulting from or connected with any such return or remittance) may, if posted in Malaysia in envelopes marked "Income Tax", be sent free of postage to the Director General, to the Director of Inland Revenue, Sabah, to the Director of Inland Revenue, Sarawak, or to an officer or address specified in an order made under section 144:
Provided that the Director General may in certain cases by notice in writing require any person to send any return, document or correspondence by registered post.