Service of notices, etc.
Open ↗(1) Every notice, direction or other document required by this Act to be served on any person may be served—
(a) personally upon that person; or
(b) by sending it to that person by registered post.
(2) A notice, direction or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if such notice, direction or other document was addressed—
(a) in the case of a company, a firm, a society, an association or other body of persons—
(i) to its registered office;
(ii) to its last known address; or
(iii) to any person authorized by it to accept service of process; and
(b) in the case of an individual, to his last known address.
Clerks and servants may transact business
Open ↗The clerks or servants of any person may transact business generally with any proper officer on behalf of such person:
Provided that an officer may refuse to transact business with such clerk or servant unless such person identifies such clerk or servant to such officer as empowered to transact.
Transaction of business on behalf of taxable person
Open ↗(1) Subject to section 63, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to—
(a) refund;
(b) remission;
(c) exemption; or
(d) any other matters as approved by the Director General.
(2) The person who transacts business on any of the matters stated in subsection (1) on behalf of a taxable person shall—
(a) produce a letter of authorization from the taxable person whom he represents; and
(b) where any prescribed form is required to be submitted for the purposes of the matters being transacted, submit the form that has been signed by the taxable person, except where otherwise allowed by a senior officer of customs.
Licensee to furnish audit certificate
Open ↗The Director General may require a licensee to submit annually an audit certificate, signed by a public accountant not in the employment
of the licensee, in relation to the books and records required to be kept by the licensee under the provisions of this Act in respect of the licensee’s production and sale of taxable goods manufactured by him.
Rewards
Open ↗The Director General may order such rewards as he may deem fit to be paid to any officer or other person for services rendered in connection with the detection of any offences against this Act.
Forms to be used
Open ↗Where any forms have been prescribed under section 61 no person shall, for the purposes of this Act, use any form which is not printed or issued by authority of the Director General:
Provided that the Director General may, at his discretion, and subject to such conditions as he may deem fit to impose, permit any person to use forms which are not so printed or issued as aforesaid, or permit the use of any form submitted through an electronic data interchange.
Power of Director General to charge fees
Open ↗The Director General may charge such fee as he may consider reasonable in respect of any act or service done or rendered by him or any officer and which is not required to be done or rendered under this Act and for which no fee is prescribed by any written law.
Disputes and appeals
Open ↗(1) Where any person disputes the decision of a proper officer acting in the course of duty under section 3 he may appeal therefrom to the Director General, whose decision on such dispute shall, subject to subsection (2), be final.
(2) Any person aggrieved by a decision of the Director General may, except in any matter relating to compound or subsection 55(3), within thirty days of being notified of such decision in writing, appeal to the Customs Appeal Tribunal whose decision shall be final.
(3) All provisions relating to the Customs Appeal Tribunal shall be applicable to this Act.
Liquidator of company to give notice of winding-up, and set aside tax
Open ↗(1) Where after the passing of this Act an effective resolution is passed or an order is made for the winding-up of a company which is a licensed manufacturer or importer the liquidator of the company shall give notice thereof to the Director General within fourteen days thereafter, and shall 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 sales tax that is or will thereafter become payable in respect of the company, and shall pay such sales tax.
(2) A liquidator of any such company who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the sales tax as required by that subsection shall be personally liable for any sales tax that is or becomes payable as aforesaid.
(2A) Any liquidator who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit.
(3) Where two or more persons are appointed liquidators or are required by law to carry out the winding-up of any such company 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.
Appointment of receiver to be notified to the Director General
Open ↗(1) Where a receiver is appointed of the property of a licensed manufacturer or importer the receiver shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the licensed manufacturer or importer set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any sales tax that is or will thereafter become payable in respect of the goods that have been sold or manufactured by the licensed manufacturer or importer before the appointment of the receiver, and shall pay such sales tax.
(2) A person appointed as receiver who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the sales tax as required by that subsection shall be personally liable for any sales tax that is or becomes payable as aforesaid.
(2A) Any receiver who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit.
(3) Where two or more persons are appointed receivers the obligations and liabilities attaching to a receiver 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.
Taxable period other than two calendar months
Open ↗For the purpose of this Act returns may be accepted by the proper officer for any taxable period not being a calendar month, and in the application of section 19 the term “taxable period” shall mean such accounting period, and the last day of that accounting period shall be deemed to be the end of a taxable period.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
