Section 93
Section 27 of the principal Act is amended —
(a)
in the national language text, in subsection (2), by deleting the words “kena cukai”;
(b)
in subsection (8)—
(i)
in paragraph (b), by inserting before the word “within”
the words “in the case of taxable person,”; and
(ii)
by deleting the word “taxable”; and
(c)
in subsection (9), by substituting for the words “to any taxable person under subsection (1), (2), (6) or (8), it shall be deemed to be an amount of sales tax due and payable, and penalty payable, by him and may be recovered accordingly and the amount of sales tax and penalty, if any, shall be paid by the taxable person, whether or not that taxable person” the words “pursuant to subsection (1), (2), (6) or (8), it shall be deemed to be an amount of sales tax due and payable, and penalty payable, by the person and may be recovered accordingly and the amount of sales tax and penalty, if any, shall be paid by the person, whether or not that person”.