Section 28
Recovery of tourism tax, etc., erroneously refunded
ActIn forceProvision 39 of 84
Section 28
(1)
Where any tourism tax, penalty, surcharge or any other money after having been paid has been erroneously refunded to any person, the person shall pay the tourism tax, penalty, surcharge or any other money erroneously refunded to him upon a demand made by the Director General.
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Law of Malaysia
(2)
The demand referred to in subsection (1) shall be made by the
Director General within six years from the date the refund was made.