*WINDFALL PROFIT LEVY ACT 1998

This Act shall come into operation on 1 January 1999.

Interpretation

Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—

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The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).

Where the terms and conditions were initially imposed by the

Director General pursuant to this Act, the terms and conditions as modified by the Minister shall be deemed to have been imposed by the

Director General.

For the purposes of this section, “modify” means add to, delete or vary.

Powers of a proper officers of customs

It shall not be an offence for any person to refuse to comply with any demand made by any officer acting or purporting to act under this

Act if such officer is not in uniform and refuses to declare his office and produce his identification document on demand being made by such person.

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Imposition of levy

An order made under subsection (1) may prescribe different amounts and rates for different types of goods.

A levy shall be paid by the producer of the prescribed goods and shall be paid into the Fund.

Any person who fails to pay any levy imposed under this section commits an offence and shall on conviction be liable to a fine not exceeding ten times the amount of levy due or to imprisonment for a term not exceeding three years or to both.

The prosecution of any person under this section shall not relieve such person from liability for the payment of any levy for which he is or may be liable or from liability to make any return which he is required by this Act to make.

Public ruling

The Director General may withdraw, either wholly or partly, any public ruling made under this section.

Order to be laid before Dewan Rakyat

If the levy due and payable remains unpaid for more than thirty days after the last day on which it was so payable the rate of penalty under subsection (1) on such unpaid levy shall be increased by ten per cent for the second period of thirty days after such last day and for every succeeding period of thirty days or part thereof during which such amount remains unpaid to a maximum of fifty per cent.

Levy may be recovered as civil debt

Every return submitted in accordance with subsection (1) shall be accompanied by payment of the amount due as levy.

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Assessment of levy

If the proper officer of customs has reason to believe that the amount of levy shown in a return made by any person under section 11

is less than the amount payable under this Act, he may assess the levy at such greater amount as he deems fit.

Remission of levy and penalty

The Director General may, if he deems fit, remit the whole or any part of the penalty under section 9.

Where a person which has been granted remission under subsection (1) or (2) has paid any levy or penalty to which the remission relates, subject to subsection 14(3), he shall be entitled to a refund of the amount of the levy or penalty paid which had been remitted.

Claim for refund of levy and penalty overpaid or erroneously paid, etc.

A claim for refund under subsection (1) shall be made to the

Director General within one year from the date such overpayment or erroneous payment occurred or such entitlement of the refund occurred.

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The Director General may reduce or disallow any refund in respect of the claim under subsection (1) to the extent that the refund would unjustly enrich the person referred to in subsection (1).

Refund upon satisfaction of Director General and with supporting evidence

The Director General may make such refund in respect of the claim made by any person under subsection 14(1) after being satisfied that the person has properly established the claim.

Payment of levy or penalty shortpaid or erroneously refunded

The books of accounts and other records which are required to be kept in accordance with this section shall be preserved for a period

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of six years from the latest date in respect of the production of prescribed goods to which such documents relate.

Persons bound to give information

Every person required by the proper officer of customs to produce a document or other thing which is within the power of such person to produce, and which is a document or thing required under this Act or a document or thing used in any transaction or other matter relating to levy or a document or thing into which it is the duty of the proper officer of customs to enquire under this Act, shall produce such document or thing.

Access to place or premises

Where any senior officer of customs enters upon any place or premises in accordance with this section, he may do all or any of the following:

Where the senior officer of customs acting under this section is unable to obtain free access to any premises where a producer carries on his business, he may at any time enter such premises in such manner, if necessary by force, as he may think necessary.

Where—

makes, orally or in writing, or signs any return or other document required by this Act which is untrue or incorrect in any material particular;

makes, orally or in writing, or signs any return or document made for the consideration of any proper officer of customs on any application presented to him which is untrue or incorrect in any material particular;

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counterfeits or causes to be counterfeited or falsifies or causes to be falsified any document which is or may be required under this Act or used in the transaction of any business or matter relating to levy, or uses or causes to be used or in any way assists in the use of such counterfeited or falsified document;

fraudulently alters any document, or counterfeits the seal, signature, or initials or other mark of, or used by, any proper officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of any business or matter relating to the levy;

being so required by this Act to make a return, fails to make such return as so required; or

fails or refuses to produce to a proper officer of customs any document required to be produced under this Act, commits an offence.

Any person who is convicted of an offence under subsection (1)

shall be liable to a fine of not less than ten times the amount of the levy payable and of not more than twenty times the amount of the levy payable.

When any such return, whether oral or written, or any such document as is referred to in paragraphs (1)(a), (b) and (c) has been proved to be untrue or incorrect or counterfeited or falsified in whole or in part, it shall be no defence to allege that such return or document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the return or document was not aware of or did not understand the contents of such document, or where any return was made or recorded in the national language or in the English language by interpretation from any other language, that such return was misinterpreted or not fully interpreted by an interpreter provided by the person making the return or document.

For the purposes of this section, “falsified” in relation to a document shall be deemed to include a document which is untrue or

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incorrect in any material particular, and “falsifies” shall be construed accordingly.

Penalty on refusing to answer questions or on giving false information

When any such information is proved to be untrue or incorrect in whole or in part it shall be no defence to allege that such information or any part thereof was furnished inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.

Failure to comply with requirement of this Act

fails or refuses to comply with the requirements of section 8, 11, 12, 15 or 16;

fails or refuses to produce any book or document for the examination or retention by the proper officer of customs in accordance with the requirements of this Act;

fails or refuses to give correct information or refuses to give any information which he is required to give relating to the levy; or

pays a lesser amount of levy than is required by this Act;

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commits an offence, and shall be liable on conviction to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding one year or to both.

General offence and penalty

A person convicted of an offence under subsection (1) shall be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding one year or to both.

Power to compound

An offer under subsection (1) may be made at any time after the offence has been committed, but before any prosecution for it has been instituted, and if the amount specified in the offer is not paid within the period specified in the offer or within such extended period as the proper officer of customs may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made.

If an offence has been compounded under subsection (1), no prosecution shall be instituted in respect of the offence against the person to whom the offer was made and any thing seized in connection with the offence may be released or forfeited by the proper officer of customs, subject to such terms and conditions as he thinks fit.

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All sums of money received by the proper officer of customs under this section shall be paid into and form part of the Fund.

Offences by body corporate, etc.

may be charged severally or jointly in the same proceedings with the body corporate; and

if the body corporate 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 that—

the offence was committed without his knowledge, consent or connivance; and

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

In prescribing the provisions of the Customs Act 1967 under subsection (1), the Minister may make such modifications as are necessary and expedient for the purpose of ensuring the proper and efficient implementation of this Act.

Regulations

In particular and without prejudice to the generality of the power conferred by subsection (1), such regulations may provide for—