Royal Malaysian Customs

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After that, the department is legal division. The history of the legal division is the Legal Division (hereinafter referred to as “this Division”) is one of the Divisions at the headquarters of the Royal Malaysian Customs Department (hereinafter referred to as RMCD) which was created pursuant to a meeting of the Special Committee To Study The Higher Level Posts (Jawatankuasa Khas Bagi Mengkaji Jawatan-jawatan Tingkatan Tertinggi) Bil. 2/2006 on 18 April 2006.

From the beginning of its formation until now, except for the office facilities and utilities and the supporting staffs which are provided by the RMCD management, the posts and officers posted in this Division are cadre posts from the Attorney General’s Chambers in which legal officers who hold the post of Deputy Public Prosecutor are from the Prosecution Division, Attorney General’s Chambers. The basis for the formation of this Division is to conduct prosecution of customs cases, including cases under the Dangerous Drugs Act 1952 investigated by customs officers. At the beginning of its formation, this Division is consisted of one Senior Federal Counsel, one Deputy Public Prosecutor/Federal Counsel and assisted by several supporting staffs provided by the RMCD management.

The role of this Division has also expanded from conducting prosecution of criminal cases to also conducting civil cases, and acted as adviser and drafter to the amendment of the law and regulations made pursuant to all acts enforced by RMCD.

The objective of legal division is to provide protection to the community from legal aspect by bringing offenders to justice and to ensure the collection of duty, tax, and any other payment which is payable to RMCD for the government. Then, to ensure that any legal advice provided are in accordance with the correct legal interpretation and also that every legal agreement between RMCD and the government with the local and international private sector are made to protect and/or fulfil the government’s intention and in accordance with the law, the existing international convention/agreement and ratified by the government. To defend the fundamental liberties of an individual such as right to fair trial and fair and impartial method of collecting duty, tax and other payment in accordance with the law and to determine whether a person is taxable, dutiable or not under the law. They also to provide education by way of punishment and penalty meted out against the offenders from criminal aspect and civil debt due to the government and to uphold justice, to increase the government income collection and government policy by way of enforcement of the law.

Under enforcement division I did my internship. My division name is enforcement ABT (penguatkuasaan ABT). This department is about GST and tax. The officer’s responsibility is to collect the tax from the people who never pay. Then, they will have operation to go and check about the people who never pay the tax. I have been take part in the audit process has been take place here. I get the experience about the audit. The name of audit is audit operating aid tool (alat bantuan operasi). I have learn so many new thing from here. All the information are really very helpful to me.