This legislation has been repealed. Do not cite it as law in force.
s 10 Powers of Minister to exempt and refund
The Minister may, in any particular case, subject to such conditions as he may deem fit to impose—
(a) exempt any person or class of persons from the payment of the whole or any part of the sales tax which otherwise would have been payable by such person or such class of persons;
(b) direct the refund to any person or class of persons of the whole or any part of the sales tax paid by such person or such class of persons; or
(c) direct the refund to any person or class of persons of the whole or any part of the penalty paid by such person or such class of persons.
Malay text (authoritative)
Kuasa Menteri untuk mengecualikan dan memulangkan balik
Menteri boleh, dalam sesuatu hal tertentu, tertakluk kepada apaapa syarat yang difikirkannya patut dikenakan—
(a) mengecualikan mana-mana orang atau golongan orang daripada membayar kesemua atau mana-mana bahagian daripada cukai jualan yang, jika tidak, akan kena dibayar oleh orang itu atau golongan orang itu;
(b) mengarah supaya dipulangkan balik kepada mana-mana orang atau golongan orang kesemua atau mana-mana bahagian daripada cukai jualan yang telah dibayar oleh orang itu atau golongan orang itu; atau
(c) mengarahkan supaya dipulangkan balik kepada mana-mana orang atau golongan orang kesemua atau mana-mana bahagian daripada penalti yang telah dibayar oleh orang itu atau golongan orang itu.
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.
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).
