Section 47. Certain materials to be treated as confidential. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART V - ADMINISTRATIVE AND SUPPLEMENTAL

Section 47. Certain materials to be treated as confidential.

(1) Subject to this section, every classified person shall regard and deal with classified material as confidential; and, if he is an official, he shall make and subscribe before the prescribed authority a declaration in the prescribed form that he will do so:

Provided that a person who has made and subscribed a corresponding declaration or oath under the income tax law shall be deemed to have made and subscribed the declaration required by this subsection.

(2) No classified material shall be produced or used in court or otherwise except-

(a) for the purposes of this Act or another tax law;

(b) in order to institute or assist in the course of a prosecution for any offence committed in relation to the tax or in relation to any tax or duty imposed by another tax law; or

(3) No official shall be required by any court-

(a) to produce or disclose classified material which has been supplied to him or another official otherwise than by or on behalf of the person to whose affairs it relates; or

(b) to identify the person who supplied that material.

(4) Nothing in this section shall prevent-

(a) the production or disclosure of classified material to the Auditor-General (or to public officers under his direction and control) or the use of classified material by the Auditor-General, to such an extent as is necessary or expedient for the proper exercise of the functions of his office;

(b) the Director General from publicising, from time to time in any manner as he may deem fit, the following particulars in respect of a person who has been found guilty or convicted of any offence under this Act or dealt with under subsection 30(2) or section 40-

(i) the name, address and occupation or other description of the person;

(ii) such particulars of the offence or evasion as the Director General may think fit;

(iii) the year or years of assessment to which the offence or evasion relates;

(iv) the disposal of any chargeable asset or the amount of the chargeable gain not disclosed;

(v) the aggregate of the amount of the tax evaded and penalty (if any) charged or imposed;

(vi) the sentence imposed or other order made:

Provided that the Director General may refrain from publicising any particulars of any person to whom this paragraph applies if the Director General is satisfied that, before any investigation or inquiry has been commenced in respect of any offence or evasion falling under section 30 or 31, that person has voluntarily disclosed to the Director General or to any authorised officer complete information and full particulars relating to such offence or evasion.

(5) In this section -

"another tax law" means the Income Tax Act 1967 and any written law repealed by that Act, the Petroleum (Income Tax) Act 1967[Act 45 of 1967], the Land Speculation Tax Act 1974[Act 126]. and any written law relating to stamp duty, estate duty and film hire duty and any written law declared by the Minister by statutory order to be another tax law for the purposes of this section;

"classified material" means any return or other document made for the purposes of this Act and relating to the gains of any person and any information or other matter or thing which comes to the notice of a classified person in his capacity as such;

"classified person" means-

(a) an official;

(b) the Auditor-General and public officers under his direction and control;

(c) any person advising or acting for a person who is or may be chargeable to the tax and any employee of a person so acting or advising if he is an employee who in his capacity as such has access to classified material;

[Am Act 557:s:36]

(d) the Director General of Valuation and public officers under his direction and control; or

[Ins Act 241:s:24, Am Act 557:s:36]

(e) any employee of the Inland Revenue Board of Malaysia;

[Ins Act 557:s:36]

"official" means a person having an official duty under or employed in carrying out the provisions of this Act;

"prescribed authority" means the persons specified in the Second Schedule to the Income Tax (Official Declaration) Rules, 1970.

P.U. (A) 38/70
[Am. Act 241; 557]