Malaysia legislation
Section 20
Section 20
(a)
any State sales tax due and payable by him under this Enactment;
(b)
any penalty payable by him under this Enactment;
(c)
any surcharge accrued by him under this Enactment;
(d)
any fee payable by him under this Enactment; or
(e)
any other money recoverable from him under this Enactment,
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the Director may issue to the Director General of Immigration a notice containing particulars of the person and the offence committed with a request that the person be prevented from leaving Malaysia unless he pays the State sales tax, surcharge, penalty, fee or other money, or other money, or furnishes security to the satisfaction of the Director for its payment.
(2)
Subject to any order issued or made under any written law for the time being in force relating to immigration, the Director General of Immigration who receives a request under subsection (1) in respect of a person shall exercise all measures which may include the removal and retention of any certificate of identity, passport, exit permit or other travel documents in relation to that person as may be necessary to give effect to the request.
(3)
The Director shall cause the notice under subsection (1) to be served personally or by registered post on the person to whom the notice relates.
(4)
The non-receipt of the notice under subsection (1) by that person referred to in subsection (3) shall not invalidate anything done under this section.
(5)
Where the person in respect of whom a notice has been issued under subsection (1) produces, on or after the date of the notice, a written statement signed by the Director stating that all the State sales tax, surcharge, penalty, fee or other money specified in the notice have been paid, or that security has been furnished for its payment, that statement shall be sufficient authority for allowing that person to leave
Malaysia.
(6)
No legal proceedings shall be instituted or maintained against the Federal
Government, a State Government or any other public officer in respect of anything lawfully done under this section.
Power to collect tax from person owing money to taxable person.