Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part VI · Exemption, Refund, Drawback, Remission and Deduction
39. Refund of sales tax, etc., overpaid or erroneously paid
Feedback & supportAny person who—
has overpaid or erroneously paid any sales tax, surcharge, penalty, fee or other money; or
is entitled to the refund under subsection 35(6) or 41(3), may make a claim for refund in the form and manner as determined by the Director General.
A claim for refund under subsection (1) shall be made to the
Director General within one year from the time—
Director General
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
such overpayment or erroneous payment occurred; or
56 Laws of Malaysia ACT 806
such entitlement of the refund under subsection 35(6) or 41(3)
occurred.
The Director General may make such refund in respect of the claim under subsection (1) after being satisfied that the person has properly established the claim.
The Director General may reduce or disallow any refund due in respect of the claim under subsection (1) to the extent that the refund would unjustly enrich the person referred to in subsection (1).
A claim for refund under this section shall be supported by such evidence as required by the Director General.