Guidelines on Adequate Procedures pursuant to S17A(5) under the MACC Act 2009

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The guidelines are designed to aid commercial organisations in enhancing their anti-corruption measures.

They provide a comprehensive framework for establishing effective monitoring programs, conducting audits, and ensuring that all employees are well-informed about anti-corruption policies through training and communication.

The Minister holds the power to modify these guidelines as necessary.

To illustrate the application of the guidelines, case studies are made available by the Government Integrity and Anti-Corruption Centre (GIACC).

Furthermore, the guidelines clarify crucial terms associated with the Malaysian Anti-Corruption Commission Act 2009, and contact details for GIACC are included for those seeking additional information or assistance.

Key points of the guidelines include:

1. Top-Level Commitment: Senior management must strongly commit to preventing corruption by ensuring integrity and compliance with legal requirements.

2. Risk Assessment: Organisations are expected to assess corruption risks in their regular operations thoroughly.

3. Undertake Control Measures: After identifying risks, appropriate control measures should be established to mitigate them.

4. Systematic Review, Monitoring, and Enforcement: Regular reviews and monitoring of anti-corruption programs ensure their effectiveness, with enforcement actions taken when necessary.

5. Training and Communication: Continuous education and clear communication regarding anti-corruption policies are vital to maintain awareness and adherence among all organisation members.

These principles are encapsulated in the acronym T.R.U.S.T., which stands for Top Level Commitment, Risk Assessment, Undertake Control Measures, Systematic Review, Monitoring and Enforcement, and Training and Communication.

The guidelines are intended to help organisations create a robust defence against potential corporate liability arising from corrupt practices.

The Inland Revenue Board of Malaysia (HASiL) mandates that tax agents who have obtained or renewed their S.153(3) tax agent license must fulfil and sign the Declaration Form for Anti-Corruption and Compliance with the Code of Ethics for Tax Agents under Subsection 153(3), Income Tax Act 1967.

The Declaration Form obliges tax agents to consent to the revocation/termination of their S.153(3) tax agent license.

It supports actions tax authorities take if employees under their supervision are implicated in corruption or misuse of position.

Consequently, tax agents with the S.153(3) license are advised to adopt preventive measures in accordance with the guidelines provided by the Malaysian Anti-Corruption Commission (MACC).

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