Section 88A

Improperly obtaining deduction of sales tax

of Sales Tax Act 2018

ActIn forceProvision 105 of 131

Any person who causes or attempts to cause the deduction of sales tax under section 23, 35A or 41A for himself or for any other person of any amount in excess of the amount properly so deductible for him or for that other person commits an offence and shall, on conviction, be liable—

(a)

to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both;

and

(b)

to a penalty of two times the amount deducted in excess of the amount properly so deductible.

Read in full context — Sales Tax Act 2018 →