Facilities and Assistance
Free and full access to lands, buildings and other places must be provided to the Director General or an authorized officer immediately upon such a request being made to the owner and/or the occupier.
An explanation of the office system and the accounting system must be given if so required. The accounting manual, chart and code of accounts including computer and software manuals should be made available. Access should also be given to the physical and/or electronic records, documents and books of accounts.
Information should be given as to where the records are kept and assistance should be given in identifying and locating the documents, records and books of accounts requested by the Director General or an authorized officer.
Use of facilities such as copier, telephone or other communication equipments, lighting and power, office work space and furniture should be provided. Facilities should also be provided for copying of electronic records on to tapes, disks or diskettes.
The Consequences If Reasonable Facilities or Assistance Are Not Provided
Failure to provide reasonable facilities or assistance to the Director General or an authorized officer, in the exercise of his powers, is an offence under the Act. On conviction, the offender may be liable to a fine of RM 1,000 up to RM 10,000 or to imprisonment for a term of up to one year, or to both.
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Edited by: 浪子
Source: http://lampiran2.hasil.gov.my/pdf/pdfam/PR7_2000.pdf
Public Ruling No. 7/2000 - Providing Reasonable Facilities and Assistance
![Public Ruling No. 7/2000 - Providing Reasonable Facilities and Assistance]()
Reviewed by 浪子
on
August 11, 2018
Rating:
