Malaysia legislation
Section 68
Section 68
The principal Act is amended by inserting after section 99
the following section:
“Offsetting of drawback or refund against amount owing 99a. Notwithstanding any provision of this Act, where any person has failed to pay, in whole or in part—
(a)
any amount of customs duty or any surcharge accruing, or any penalty, fee or other money payable under this Act;
(b)
any amount of excise duty or any surcharge accruing, or any penalty, fee or other money payable under
Excise Act 1976;
(c)
any amount of sales tax due and payable, any surcharge accruing, or any penalty or other money payable under the Sales Tax Act 1972 [Act 64];
(d)
any amount of service tax due and payable, any surcharge accruing, or any penalty or other money payable under the Service Tax Act 1975 [Act 151];
(e)
any amount of good and services tax due and payable, any surcharge accruing, or any penalty or 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 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 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 paragraphs (a), (b), (c), (d), (e),
(f)
and (g), and the Director General shall treat the amount offset as payment or part payment received from that person.”.
58
New Part Xa