Section 32

Where the sales tax is allowed to be paid by instalments, the penalty under subsection 26(8) shall cease to be calculated from the date the Director General allows the payment by instalments.

Where there is a default in payment of any instalment under subsection (1) on its due date for payment of the balance of the amount due and payable, the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge

48 Laws of Malaysia ACT 806

equals to ten per cent of that balance and the surcharge shall be recoverable as if it were due and payable under this Act.

Nothing in subsections (1) and (3) shall prejudice the exercise of the rights and powers under this section by the Director General to seize or sell any goods belonging to the person liable to pay such sales tax, penalty or surcharge for recovery of the amount payable under subsections (1) and (3) or any outstanding balance of the sales tax, penalty or surcharge.

Goods subject to customs or excise control not to be delivered until sales tax paid as demanded