Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part VI · Exemption, Refund, Drawback, Remission and Deduction
41. Remission of sales tax, etc.
Feedback & supportThe Minister may remit the whole or any part of the sales tax due and payable under this Act where he deems fit.
Minister
“Minister” means the Minister charged with the responsibility for finance;
The Director General may remit the whole or any part of the surcharge accrued, or penalty, fee or other money payable, under this
Director General
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
Act where he deems fit.
Where a person who has been granted remission under subsection (1) or (2) has paid any of the sales tax, surcharge, penalty, fee or other money to which the remission relates, he shall be entitled to a refund of the amount of sales tax, surcharge, penalty, fee or other money which had been remitted.
Sales Tax 57