Section 82
Liquidator of company to give notice of winding-up, and set aside service tax
(a)
give notice of the winding up of the company to the Director
General within fourteen days after the resolution is effective or order is made;
(b)
before disposing of any of the assets of the company, set aside such sum out of the assets as appears to the Director
General to be sufficient to provide for any service tax that is or will thereafter become due and payable in respect of the company; and
(c)
pay the service tax referred to in paragraph (b).
(2)
A liquidator of any company referred to in subsection (1) who fails to give notice to the Director General within the time specified in paragraph (1)(a) or fails to provide for payment of the service tax as required under paragraph (1)(c) shall be personally liable for any service tax that is or will become due and payable as aforesaid.
(3)
Any liquidator who fails to comply with subsection (1) commits an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit.
(4)
Where two or more persons are appointed as liquidators or are required by law to carry out the winding-up of the company referred to in subsection (1), the obligations and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
Service Tax 97
(5)
This section shall not apply to a foreign registered person.