30. Recovery of sales tax before payable from persons about to leave Malaysia

If the Director General has reason to believe that any person is about or is likely to leave Malaysia before any sales tax due by him becomes payable in accordance with the provisions of this Act, the sales tax shall, if the Director General deems fit, be payable on such earlier date as the Director General determines and the person shall be notified accordingly.

Recovery of sales tax, etc., from persons about to leave Malaysia without paying sales tax, etc.