Section 26 — AKTA CUKAI JUALAN 2018

(2)

Where a taxable period has been varied under paragraph 25(4)(c) and notwithstanding subsection (1), the return shall be furnished within thirty days from the end of the varied taxable period.

(3)

Any registered manufacturer who ceases to be liable to be registered under section 17 or ceases to manufacture taxable goods under section 18 shall, not later than thirty days after such cessation, or such later date as the Director General may allow, furnish a return containing particulars as the Director General may determine in respect of that part of the last taxable period during which the manufacturer was registered.

(4)

Where any registered manufacturer who ceases to carry on business as a manufacturer has in stock any taxable goods on which sales tax due and payable has not been paid and where subsection 11(4)

does not apply, such registered manufacturer shall include particulars of those goods in the return to be furnished by him for his last taxable period as if such goods had been sold by him during such taxable period, and he shall pay the sales tax accordingly.

(5)

Any taxable person who is required to furnish a return under this section shall pay to the Director General the amount of sales tax due and payable by him in respect of the taxable period to which the return relates not later than the last day on which he is required to furnish the return.

(6)

The return referred to in subsections (1), (2), (3) and (4) shall be furnished whether or not there is sales tax to be paid.

38 Laws of Malaysia ACT 806

(7)

Any taxable person who—

(a)

contravenes subsection (1), (2), (3) or (4); or

(b)

furnishes an incorrect return, commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

(8)

Where any sales tax due and payable is not paid wholly or partly by any taxable person after the last day on which it is due and payable under subsection (5) and no prosecution is instituted, the taxable person shall pay—

(a)

for the first thirty-day period that the sales tax is not paid wholly or partly after the expiry of the period specified under subsection (5), a penalty of ten per cent of the amount of sales tax which remains unpaid;

(b)

for the second thirty-day period that the sales tax is not paid wholly or partly after the expiry of the period specified under subsection (5), an additional penalty of fifteen per cent of the amount of sales tax which remains unpaid; and

(c)

for the third thirty-day period that the sales tax is not paid wholly or partly after the expiry of the period specified under subsection (5), an additional penalty of fifteen per cent of the amount of sales tax which remains unpaid.

(9)

Any taxable person who fails to pay to the Director General the amount of sales tax due and payable under subsection (5) commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

(10)

Subject to subsection (12), prosecution for the offence under subsection (9) may be instituted after the expiry of the period specified in paragraph 8(c).

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(11)

In addition to any fine imposed by the court under subsection (9), the court may order that any taxable person who is convicted for the offence under subsection (9) to pay the penalty as specified in subsection (8).

(12)

No prosecution for the offence under subsection (9) shall be instituted against any taxable person who has paid the amount of sales tax due and payable, and the penalty specified under subsection (8) within the period specified in subsection (8).

Power to assess