Malaysia legislation

Section 19G

of *EXCISE ACT 1976

Section 19G

Offsetting of drawback or refund against amount owing

Notwithstanding any provision of this Act, where any person has failed to pay, in whole or in part—

(a)

any amount of excise duty, surcharge, penalty, fee or any other money under this Act;

(b)

any amount of customs duty, surcharge, penalty, fee or any other money under the Customs Act 1967;

(c)

any amount of sales tax due and payable, any surcharge accruing, or any penalty or any other money payable under the *Sales Tax Act 1972 [Act 64];

*NOTE—The Sales Tax Act 1972 [Act 64] has since been repealed by the Goods and Services Tax Act 2014 [Act 762] which come into operation on 1 April 2015-see subsection 178(1) of Act 762.

Excise 43

(d)

any amount of service tax due and payable, any surcharge accruing, or any penalty or any other money payable under the *Service Tax Act 1975 [Act 151];

(e)

any amount of tax due and payable, any surcharge accruing, or any penalty or any other money payable under the

**Goods and Services Tax Act 2014 [Act 762];

(f)

any amount of sales tax due and payable, any surcharge accruing, or any penalty, fee or any other money payable under the Sales Tax Act 2018 [Act 806]; or

(g)

any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or any other money payable under the Service Tax Act 2018 [Act 807], the Director General may offset any amount or any part of any amount of drawback or refund due to that person against the unpaid amount referred to in paragraph (a), (b), (c), (d), (e), (f) or (g), and the Director

General shall treat the amount offset as payment or part payment received from that person.

Read in full context — *EXCISE ACT 1976 →