Akta Cukai Pendapatan 1967 (Akta 53) Pindaan Sehingga Akta ...

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Tajuk
: 136. Delegation of Director General's functions.
Tarikh Kuatkuasa :
Tarikh Tamat
:
Kuatkuasa
Rujukan Perundangan\Akta Cukai Pendapatan 1967 - Seksyen\PART X -
Kategori :
SUPPLEMENTAL\Chapter 1 - Administration\
Rencana
Akta Cukai Pendapatan 1967
(Akta 53)
Pindaan Sehingga Akta A1349 Tahun 2009
Tarikh Keluaran :
Title : Income Tax Act
Part : PART X - SUPPLEMENTAL
Chapter : Chapter 1 - Administration
Section : 136. Delegation of Director General's functions.
136. (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.
Delegation
of Director
General’s
functions.
[ Am. Act
323.]
(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.
History
Subsection 136(2) is substituted by Act 644 of 2005 s27
(a), with effect from 1 January 2006. The subsection
formerly read as -
"136(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) (Deleted by Act 644)
History
Subsection 136(3) is deleted by Act 644 of 2005
s27(b), with effect from 1 January 2006. The
subsection previously read:

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" (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, 137 (1) and 150."
(4) (Deleted by Act 644)
History
Subsection 136(4) is deleted by Act 644 of 2005
s27(b), with effect from 1 January 2006. The
subsection previously read:
"(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 sections 44, 137 (1) and 150.".
History
Subsection 136(4) amended by Act A1028
s5 with the following:
(a) by deleting the words "123,";
(b) by substituting for the colon at the end of
the paragraph a full stop; and
(c) by deleting the proviso, with effect from 2
July 1998.
Subsection 136(4) formerly read :
"(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 sections 44,
123, 137 (1) and 150:
Provided that the Director General may by
writing under his hand authorize any Senior
Assistant or Assistant Directors of Inland
Revenue (subject to any exceptions or
limitations contained in the authorization) to
exercise his function under section 123. ".
(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

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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.
History
Subsection 136(5) is amended by substituting for
the words "under subsection (4) by Senior
Assistant or Assistant Directors of Inland
Revenue” the words “under subsection (2) by the
appointed officers”, with effect from 1 January
2006.
Subsection 136(5) amended by Act A955 of 1996
s3(a), by inserting after the words "public officer"
the words "or any employee of the Inland Revenue
Board of Malaysia", in force from 2 August 1996.
(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.
History
Subsection 136(6) amended by Act A955 of 1996
s3(b), by inserting after the words "public officer"
the words "or an employee of the Inland Revenue
Board of Malaysia", in force from 2 August 1996.
(7) The delegation by or under any provision of
subsections (1) to (5) of the exercise of any function 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.
History
Subsection 136(8) amended by Act 557 of 1997
s20, by inserting after the words "to that officer"
the words "or employee", in force from 2 August

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9/22/2010
1996.
Subsection 136(8) amended by Act A955 of 1996
s3( c ), by inserting after the words "public officer"
the words "or an employee of the Inland Revenue
Board of Malaysia", in force from 2 August 1996.