Malaysia legislation

Section 100

of *SALES TAX ACT 2018

Section 100

Sales tax, etc., to be payable notwithstanding any proceedings, etc.

The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act or the compounding of an offence under section 95 shall not relieve any person from the liability to pay for sales tax, surcharge, penalty, fees or other money under this

Act.