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Who are the designated persons under the Malaysian Income Tax Act, to be responsible for performing the necessary acts on behalf of a company, or a body of persons?

  • FAQ: MALAYSIA
  • Date: 15.07.2010

Designated persons responsible for performing the necessary acts or things on behalf of a company or a body of persons as required under the Malaysian Income Tax Act 1967 (“MITA”) are: manager or other principal officer; directors; secretary; treasurer; members of its controlling authority; and any person exercising the functions of any of the persons above.

For more details, see Tax Planning & Compliance in Asia , [MAL ¶7-015] Person responsible and duty to file tax returns