Imposition of departure levy
(1) Any person who leaves Malaysia shall pay a departure levy.
(2) The departure levy shall be charged and levied on any person who leaves Malaysia—
(a) in the case the person is carried by any operator, by a registered person; or
(b) in the case other than paragraph (a), by any person authorised by the Minister,
at the rate specified by the Minister in accordance with section 11 of the Act.
(3) Any person who contravenes subsection (1) or paragraph (2)(a), commits an offence and shall, on conviction be liable to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding three years or to both.
Departure levy due
The departure levy chargeable under section 9 shall be due when the person leaves Malaysia.
Rate of departure levy
(1) The Minister may, by order published in the Gazette—
(a) fix the rate of the departure levy to be charged and levied; and
(b) vary or amend the rate of the departure levy fixed under paragraph (a).
(2) Any order made under subsection (1) shall—
(a) be laid before the Dewan Rakyat at the next meeting of the Dewan Rakyat; and
(b) at the expiration of one hundred and twenty days from being laid under paragraph (a) or of such extended period as the Dewan Rakyat may, by resolution, direct, cease to have effect in whole if the order is not confirmed, or in part in so far as the order is not confirmed, by resolution passed by the Dewan Rakyat within the said one hundred and twenty days or, if such period has been extended, within such extended period.
Refund of departure levy
(1) Where an order ceases to have effect in whole or in part as provided in subsection 11(2), any departure levy charged and levied in pursuance of the order or such part of the order as ceases to have effect shall, subject to subsections (2) and (3), be refundable to the persons by whom such departure levy was paid.
(2) Unless the Minister otherwise directs, no departure levy refundable under subsection (1) shall be refunded, unless the person by whom the departure levy was paid makes a claim in writing to the Director General within one year from the date on which the order ceases to have effect in whole or in part and the claim shall contain such particulars as the Director General may require.
(3) The Director General may reduce or disallow any departure levy refundable under subsection (1) to the extent that the refund would unjustly enrich the person by whom the departure levy was paid.
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).
