Malaysia legislation
Section 51
Section 51
Section 57 of the principal Act is amended—
(a)
in the shoulder note, by substituting for the words
“overpaid or erroneously paid” the words “overpaid, erroneously paid, remitted or being the subject of relief”;
(b)
by substituting for subsection (1) the following subsection:
“(1) Any person who—
(a)
has overpaid or erroneously paid any tax, surcharge, penalty, fee or other money; or
(b)
is entitled to a refund of tax under subsection 56(7) or refund of tax, penalty or surcharge under subsection 62(3), may make a claim thereof in the prescribed form.”; and
(c)
by inserting after subsection (1) the following subsections:
“(1A) A claim under subsection (1) shall be made to the Director General within six years from the time—
(a)
such overpayment or erroneous payment occurred; or
(b)
such entitlement of the refund under subsection 56(7) or 62(3) occurred.
(1b)
The Director General may make such refund of tax, surcharge, penalty, fee or any other money, as the case may be, after being satisfied that the person has properly established the claim.”.
50
Act 785
Amendment of section 70