Malaysia legislation
Section 19
Section 19
Where State sales tax or penalty is due and payable by –
(a)
a company;
(b)
a firm; or
(c)
an association of persons, then notwithstanding anything to the contrary in this Enactment or in any other written law, the directors of such company, including any person who was a director of such company, or the partners of such firm, including any person who was a partner of such firm or the members of such association of persons, including any person who was a member of such association, during the period which such liability arises, as the case may be, shall, together with the person, company, firm or association of persons liable to pay the State sales tax or penalty, be jointly and severally liable for the State sales tax or penalty.
Recovery of State sales tax, etc., from persons about to leave Malaysia without paying State sales tax, etc.