Section 27
Power to assess
(a)
fails to apply for registration under section 13;
(b)
fails to furnish a return under section 26; or
(c)
furnishes a return which appears to the Director General to be incomplete or incorrect, the Director General may assess to the best of his judgment the amount of sales tax due and payable, and the penalty payable under subsection 26(8), if any, by the taxable person and shall forthwith notify him of the assessment in writing.
(2)
Where an amount has been paid to any person as being a refund of sales tax under this Act which ought not to have been paid to him, the Director General may assess the amount of the refund as being sales tax due and payable by him and shall forthwith notify him of the assessment in writing.
(3)
The assessment under subsections (1) and (2) shall not be made more than six years from the date on which the sales tax was due and payable or from the date on which the refund of sales tax was made, as the case may be, except where in the opinion of the Director General any form of fraud or wilful default has been committed by or on behalf of any person in relation to the sales tax or refund, the Director General
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may, for the purposes of making good any loss of sales tax or payment of refund of sales tax attributable to the fraud or wilful default, make an assessment at any time.
(4)
The proper officer of sales tax may assess the sales tax payable on any taxable goods imported by any person.
(5)
Where any taxable person has obtained control of any taxable goods or has imported any taxable goods, the Director General may require him to account for the taxable goods.
(6)
Where the taxable person fails to account for the taxable goods under subsection (5) by reason that—
(a)
the taxable goods have been sold by him;
(b)
the taxable goods have been exported or removed by way of sale; or
(c)
the taxable goods have been lost or destroyed, the Director General may assess to the best of his judgement the amount of sales tax that would have been chargeable in respect of the taxable goods if the goods had been sold by him and shall forthwith notify the taxable person of the assessment in writing.
(7)
Where—
(a)
the Director General has made an assessment of sales tax under subsection (1) in respect of paragraph (1)(a) or (b);
(b)
the sales tax assessed under paragraph (a) has been paid but no return has been furnished for the taxable period to which the assessment relates; and
(c)
the taxable person fails to furnish a return for any subsequent taxable period,
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the Director General may, as he deems fit, assess an amount of sales tax greater than that which he otherwise would have considered to be appropriate.
(8)
Where it appears to the Director General that the amount which ought to have been assessed in an assessment under subsection
(1)
, (2), (4), (6) or (7) exceeds the amount which was so assessed, he may—
(a)
under the same provision as that assessment was made; and
(b)
in the case of taxable person, within the taxable period during which that assessment could have been made, make a supplementary assessment of the amount of the excess and shall forthwith notify the person in writing accordingly.
(9)
Where an amount of sales tax and penalty, if any, has been assessed and notified pursuant to subsection (1), (2), (6) or (8), it shall be deemed to be an amount of sales tax due and payable, and penalty payable, by the person and may be recovered accordingly and the amount of sales tax and penalty, if any, shall be paid by the person, whether or not that person appeals against the assessment, to the
Director General unless or except to the extent that the assessment has been withdrawn or reduced by the Director General.
(10)
The Director General may make any alteration in or addition to the assessment made under this section as he deems fit to ensure the correctness of the assessment and shall forthwith notify the person in writing.