Malaysia legislation

Section 93

of *SALES TAX ACT 2018

Section 93

Offences by company, etc.

(a)

may be charged severally or jointly in the same proceedings with the company, limited liability partnership, firm, society or the body of persons; and

(b)

if the company, limited liability partnership, firm, society or the body of persons is found guilty of the offence, shall be deemed to be guilty of that offence unless, having regard to the nature of his functions in that capacity and to all circumstances, he proves—

(i)

that the offence was committed without his knowledge;

or

98 Laws of Malaysia ACT 806

(ii)

that the offence was committed without his consent or connivance and that he had taken all reasonable precautions and exercised due diligence to prevent the commission of the offence.

(2)

Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default, he shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of the person’s employee or agent, or of the employee of the person’s agent, if the act, omission, neglect or default was committed—

(a)

by that person’s employee in the course of his employment;

(b)

by that person’s agent when acting on behalf of that person;

or

(c)

by the employee of that person’s agent when acting in the course of his employment by the person’s agent or otherwise on behalf of the person’s agent acting on behalf of that person.

General penalty