Malaysia legislation
Section 22
Section 22
(2)
Upon receipt of the claim under subsection (1), the Director
General may refund the tourism tax, penalty, surcharge or any other money, as the case may be, after being satisfied that the person has properly established the claim.
(3)
The Director General may reduce or disallow any refund claimed under this section to the extent that the refund would unjustly enrich the person referred to in subsection (1).
(4)
A claim under this section shall be supported by such evidence as required by the Director General.
Tourism Tax 31
(5)
This section shall not apply to a claim for refund under section 8.
Refund for bad debt