Malaysia legislation
Section 88A
Section 88A
Any person who causes or attempts to cause the deduction of sales tax under section 41A for himself or for any other person of any amount in excess of the amount properly so deductible for him or for that other person commits an offence and shall, on conviction, be liable—
(a)
to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and
(b)
to a penalty of two times the amount deducted in excess of the amount properly so deductible.”.
56
Act 812
LIST OF AMENDMENTS
Amending law
Short title
In force from
Act 823
Finance Act 2019 01-01-2020
Act 831
Finance Act 2020 01-01-2021
Act 833
Finance Act 2021 01-01-2022
Act 845
Finance Act 2023 01-06-2023
57
Act 812
LIST OF SECTIONS AMENDED
Section
Amending authority
In force from
3
Act 831
Act 845 01-01-2021 01-06-2023
11
Act 833 01-01-2022
71
Act 823 01-01-2020