Malaysia legislation
Section 6
Section 6
New section 35a
The principal Act is amended by inserting after section 35
the following section:
“Refund by deduction of sales tax 35a. (1) The Director General may direct any registered manufacturer to deduct the amount of refund against the amount of sales tax to be paid from his return under section 26 if the registered manufacturer has been granted refund of sales tax under paragraph 35(3)(c) or has made a deduction under section 23 or 41a.
(2)
Where after the deduction has been made under subsection (1), there is any balance in the amount of the refund, the balance shall be refunded to the registered manufacturer by the Director General.
(3)
Notwithstanding subsection (2), the Director General may withhold the whole or any part of any amount refundable under subsection (2) to be credited to any following or subsequent taxable period and the Director General shall treat the amount credited as payment or part payment received from the registered manufacturer.”.
Sales Tax (Amendment)
5
Amendment of section 69