Malaysia legislation
Section 28
Section 28
(2)
Where an invoice shows a sale of taxable goods as having taken place with sales tax chargeable on the goods, there shall be recoverable from the person who issued the invoice an amount equals to—
(a)
that which is shown in the invoice as sales tax; or
(b)
so much of the total amount shown as payable as is to be taken as representing sales tax, if the sales tax is not separately shown in the invoice, for the sale of such taxable goods.
(3)
Subsection (2) shall apply whether or not—
(a)
the invoice is an invoice issued under section 21 or 22;
(b)
the sale of the taxable goods shown on the invoice actually takes or has taken place or the amount shown as sales tax or any amount of sales tax is or was chargeable on the sale of the taxable goods; or
(c)
the person issuing the invoice is a registered manufacturer,
44 Laws of Malaysia ACT 806
and any amount recoverable from the person under subsection (2) shall be recoverable as such and shall otherwise be recoverable as a civil debt due to the Government.
(4)
In any proceedings to recover the sales tax, surcharge, penalty, fee or other money under subsection (1), the production of a certificate signed by the Director General—
(a)
stating that any sales tax, surcharge, penalty, fee or other money and the amount shown in the certificate as due and payable, accruing or payable, in any return, assessment or notice made under this Act from a person named in the certificate; and
(b)
giving the address of the person and purporting to be a copy of or an extract from any notice of assessment, shall be conclusive evidence of the sales tax, surcharge, penalty, fee or other money and the amount as due and payable, accruing or payable, in any return, assessment or notice and shall be sufficient authority for the court to give judgement for that amount.
(5)
Any penalty imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254], the Limitation Ordinance of Sabah [Sabah Cap. 72] or the Limitation Ordinance of Sarawak [Sarawak Cap. 49], as the case may be, be recoverable as if the penalty were sales tax due and payable under this Act and accordingly subsection 6(4) of the Limitation Act 1953, section 3 of the Limitation Ordinance of
Sabah or section 3 of the Limitation Ordinance of Sarawak, as the case may be, shall not apply to that penalty.
Power to collect sales tax, etc., from person owing money to taxable person