Section 80c
Power of Collector to utilize excess of duty
Any amount of excess in respect of duty payable which is to be refunded to a person under this Act may be utilized by the Collector for the payment of any other amount of—
(a)
duty which is due and payable by the person under this Act;
or
(b)
tax which is due and payable (including any amount of instalments which are due and payable) by the person under the Income Tax Act 1967, the Petroleum (Income Tax) Act 1967 [Act 543], the Real Property Gains Tax Act 1976
[Act 169] or the Labuan Business Activity Tax Act 1990
[Act 445].
(3)
Where amount of excess in respect of a person is ascertained in accordance with subsection 111(4A) of the Income Tax Act 1967, subsection 50(4) of the Petroleum (Income Tax) Act 1967, subsection 24(7A) of the Real Property Gains Tax Act 1976 or
88 Laws of Malaysia ACT 378
subsection 12(2) of the Labuan Business Activity Tax Act 1990, the excess shall be applied for the payment of duty which is due and payable by the person under this Act.