Malaysia legislation

Section 24

of SERVICE TAX (AMENDMENT) ACT 2019

Section 24

The principal Act is amended by inserting after section 27

the following section:

“Offsetting unpaid tax against refund 27a. Notwithstanding any provision of this Act, where any person has failed to pay, in whole or in part—

(a)

any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under this Act;

(b)

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];

(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 sales tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under the Sales Tax Act 2018 [Act 806];

(e)

any amount of goods and services tax due and payable, any surcharge accruing, or any penalty or other money payable under the Goods and Services

Tax 2014 [Act 762];

(f)

any amount of customs duty, or any surcharge accruing, or any penalty, fee or other money payable under the Customs Act 1967; or

(g)

any amount of excise duty, or any surcharge accruing, or any penalty, fee or other money payable under the Excise Act 1976 [Act 176], the Director General may offset, against the unpaid amount referred to in paragraph (a), (b), (c), (d), (e), (f) or (g), any amount or any part of any amount refundable under this

Act to that person and the Director General shall treat the amount offset as payment or part payment received from that person.”.

Amendment of section 28

Read in full context — SERVICE TAX (AMENDMENT) ACT 2019 →