Section 41
Remission of sales tax, etc.
ActIn forceProvision 48 of 129
Section 41
(1)
The Minister may remit the whole or any part of the sales tax due and payable under this Act where he deems fit.
(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