Section 46
Joint and several liability of directors, etc.
of Employees Provident Fund Act 1991
Where any contributions remaining unpaid by a company, a firm or an association of persons, then, notwithstanding anything to the contrary in this Act or any other written law, the directors of such company including any persons who were directors of such company during such period in which contributions were liable to be paid, or the
54 Laws of Malaysia partners of such firm, including any persons who were partners of such firm during such period in which contributions were liable to be paid, or the office-bearers of such association of persons, including any persons who were office-bearers of such association during such period in which contributions were liable to be paid, as the case may be, shall together with the company, firm or association of persons liable to pay the said contributions, be jointly and severally liable for the contributions due and payable to the Fund.
(2)
For the purpose of this section—
“contribution” shall be deemed to include any dividend and late payment charges due on any contributions;
“partner”—
(a)
means any partner referred to in the Partnership Act 1961
[Act 135]; or
(b)
has the meaning assigned to it under the Labuan Limited
Partnerships and Limited Liability Partnerships Act 2010
[Act 707] and the Limited Liability Partnerships Act 2012
[Act 743].