Malaysia legislation

Section 50

of GOODS AND SERVICES TAX ACT 2014

Section 50

Where it appears to the Director General requisite to do so for the due compliance with the provisions of this Act and generally for the protection of the revenue, the Director General may require any person to give security or further security of such amount in such manner as the Director General may determine for the payment of any tax which is or may become due and payable from him.

Act 762 BI Teks 1.indd 67 6/19/14 5:56:13 PM

Act 762