Section 27A

Offsetting unpaid tax against refund or drawback

of Sales Tax Act 2018

ActIn forceProvision 33 of 131

Notwithstanding any provision of this Act, where any person has failed to pay, in whole or in part—

42 Laws of Malaysia ACT 806

(a)

any amount of sales tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under this Act;

(b)

any amount of sales tax due and payable, any surcharge accruing, or any penalty or other money payable under the

*Sales Tax Act 1972 [Act 64];

(c)

any amount of service tax due and payable, any surcharge accruing, or any penalty or other money payable under the

**Service Tax Act 1975 [Act 151];

(d)

any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under the Service Tax Act 2018 [Act 807];

(e)

any amount of goods and services tax due and payable, any surcharge accruing, or any penalty or other money payable under the ***Goods and Services Tax Act 2014 [Act 762];

(f)

any amount of customs duty, or any surcharge accruing, or any penalty, fee or other money payable under the

Customs Act 1967; or

(g)

any amount of excise duty, or any surcharge accruing, or any penalty, fee or other money payable under the

Excise Act 1976, the Director General may offset, against the unpaid amount referred to in paragraphs (a), (b), (c), (d), (e), (f) and (g), any amount or any part

*NOTE—The Sales Tax Act 1972 [Act 64] has since been repealed by the Goods and Services Tax Act 2014 [Act 762] which comes into operation on 1 July 2014 and 1 April 2015—see section 178 of Act 762. Act 762 has since been repealed by the Goods and Services Tax (Repeal) Act 2018 [Act 805]. Subsequently, Act 805 has since been repealed.

**NOTE—The Service Tax Act 1975 [Act 151] has since been repealed by the Goods and Services

Tax Act 2014 [Act 762] which comes into operation on 1 July 2014 and 1 April 2015—see section 181 of Act 762. Act 762 has since been repealed by the Goods and Services Tax (Repeal) Act 2018 [Act 805]. Subsequently, Act 805 has since been repealed.

***NOTE—The Goods and Services Tax Act 2014 [Act 762] has since been repealed by the Goods and Services Tax (Repeal) Act 2018 [Act 805] which comes into operation on 1 September 2018—

see section 3 of Act 805. Subsequently, Act 805 has since been repealed.

Sales Tax 43

of any amount of refund or drawback due to that person and the

Director General shall treat the amount offset as payment or part payment received from that person.

Read in full context — Sales Tax Act 2018 →