Malaysia legislation
Section 21
Section 21
(1)
Where any sum by way of State sales tax or penalty is due and payable by a taxable person, the Director may, by notice in writing (a copy of which shall be forwarded to the taxable person at his last known address) require-
(a)
any person by whom any money is due or accruing or may become due to the taxable person;
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(b)
a person who holds or may subsequently hold money for or on account of the taxable person;
(c)
any person having authority from some other person to pay money to the taxable person; or
(d)
any person who holds or may subsequently hold money for or on account of any other person for payment to the taxable person, to pay to him forthwith, or within such period as the Director may allow, such money (not being salary or wages due to the taxable person) or so much thereof as is sufficient to pay the sum due and payable by the taxable person as aforesaid.
(2)
All payments made pursuant to a notice under this section shall be deemed to have been made on behalf of the taxable person and with his authority and the authority of all other persons concerned.
Payment of State sales tax or other moneys erroneously refunded.