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In forceUpdated to 30 Dec 2023Read it in Bahasa Malaysia

Part V · Records, Returns, Assessment and Recovery

28. Recovery of departure levy, etc., erroneously refunded

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(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.

Report

Part VI

Exemption, Remission and Refund

Part VII

Enforcement

Part VIII

Offences

Part IX

Trial and Proceedings

Part X

Miscellaneous

Part XI

Transitional