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In forceUpdated to 30 Dec 2023Read it in Bahasa Malaysia

Part III · Imposition and Scope of Departure Levy

9. Imposition of departure levy

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(1)

Any person who leaves Malaysia shall pay a departure levy.

(2)

The departure levy shall be charged and levied on any person who leaves Malaysia—

(a)

in the case the person is carried by any operator, by a registered person; or

(b)

in the case other than paragraph (a), by any person authorised by the Minister,

Departure Levy 13

at the rate specified by the Minister in accordance with section 11 of the Act.

(3)

Any person who contravenes subsection (1) or paragraph (2)(a), commits an offence and shall, on conviction be liable to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding three years or to both.

Report

Part IV

Registration

Part V

Records, Returns, Assessment and Recovery

Part VI

Exemption, Remission and Refund

Part VII

Enforcement

Part VIII

Offences

Part IX

Trial and Proceedings

Part X

Miscellaneous

Part XI

Transitional