Malaysia legislation

Section 40

of SERVICE TAX (AMENDMENT) ACT 2019

Section 40

The principal Act is amended by inserting after section 69

the following section:

“Imprisonment for non-payment of fine 69a.  Notwithstanding sections 283 and 284 of the Criminal

Procedure Code, the period of imprisonment imposed by any court in respect of the non-payment of any fine under this

Act, or in respect of the default of a sufficient distress to satisfy any such fine, shall be such period of such description, as in the opinion of the court will satisfy the justice of the case, but shall not exceed in any case the maximum period as follows:

(a)

where the fine does not exceed five thousand ringgit, the maximum period shall be two months;

(b)

where the fine exceeds five thousand ringgit but does not exceed ten thousand ringgit, the maximum period shall be four months;

(c)

where the fine exceeds ten thousand ringgit but does not exceed twenty thousand ringgit, the maximum period shall be six months, with two additional months for every ten thousand ringgit after the first twenty thousand ringgit of the fine.”.

Amendment of section 71

Section 40 — AKTA CUKAI PERKHIDMATAN (PINDAAN) 2019