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Section 41

Remission of sales tax, etc.

of Sales Tax Act 2018

ActIn forceProvision 48 of 131
Section 41

(2)

The Director General may remit the whole or any part of the surcharge accrued, or penalty, fee or other money payable, under this

Act where he deems fit.

(3)

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