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Section 28

Recovery of departure levy, etc., erroneously refunded

of Departure Levy Act 2019

ActIn forceProvision 28 of 66
Section 28
(1)

Where any departure levy or penalty after having been paid has been erroneously refunded to any person, the person shall pay the departure levy or penalty erroneously refunded to him whether or not a demand is made by the Director General.

22 Laws of Malaysia ACT 813

(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.

(3)

Upon receipt of the demand under subsection (2), the person shall repay the refund erroneously paid to him.