This legislation has been repealed. Do not cite it as law in force.
s 13A Surrender and revocation of licences
(1) If any taxable person ceases to carry on business, he shall forthwith surrender his licence to the Director General.
(2) If any taxable person ceases to carry on business as such, or dies, or being a company is dissolved, the Director General shall revoke the licence.
(3) If any taxable person fails to act or is found acting contrary to sections 17, 17A, 18, 19, or subsections 22(1) and (2), the Director General may revoke the licence, and if such person continues to carry on the same business after such revocation, he shall be deemed to carry on the business without a licence under this Act.
(4) Before revoking a licence under subsection (2), the Director General shall serve a notice of revocation of the licence on the person
to whom the licence was issued and that licence is revoked with effect from the date as specified in the notice.
(5) Before revoking a licence under subsection (3), the Director General shall serve a notice on the person to whom the licence was issued informing him of the proposed revocation and giving him an opportunity to make representation on the matter.
(6) Where the Director General is satisfied, after considering the representation of a person made under subsection (5) that the licence of the person should be revoked, he shall serve a notice of revocation of the licence on the person informing him that his licence is revoked from the date specified in the notice.
Malay text (authoritative)
Penyerahan balik dan pembatalan lesen
(1) Jika mana-mana orang kena cukai berhenti menjalankan perniagaan, dia hendaklah dengan serta-merta menyerahkan balik lesennya kepada Ketua Pengarah.
(2) Jika mana-mana orang kena cukai berhenti menjalankan perniagaan sebagai yang sedemikian, atau mati atau sebagai syarikat dibubarkan, Ketua Pengarah hendaklah membatalkan lesen itu.
(3) Jika mana-mana orang kena cukai tidak bertindak atau didapati bertindak berlawanan dengan seksyen 17, 17A, 18, 19, atau subseksyen 22(1) dan (2) Ketua Pengarah boleh membatalkan lesen itu, dan jika orang itu terus menjalankan perniagaan itu juga selepas pembatalan itu, dia hendaklah disifatkan menjalankan perniagaan tanpa lesen di bawah Akta ini.
(4) Sebelum membatalkan sesuatu lesen di bawah subseksyen (2), Ketua Pengarah hendaklah menyampaikan suatu notis pembatalan lesen kepada orang yang kepadanya lesen telah dikeluarkan dan lesen itu adalah batal mulai dari tarikh yang dinyatakan dalam notis itu.
(5) Sebelum membatalkan sesuatu lesen di bawah subseksyen (3), Ketua Pengarah hendaklah menyampaikan suatu notis kepada orang yang kepadanya lesen telah dikeluarkan yang memberitahunya tentang pembatalan yang dicadangkan dan memberinya peluang untuk membuat representasi mengenai perkara itu.
(6) Jika Ketua Pengarah berpuas hati, selepas menimbangkan representasi seseorang yang dibuat di bawah subseksyen (5) bahawa lesen orang itu patut dibatalkan, dia hendaklah menyampaikan suatu notis pembatalan lesen kepada orang itu yang memberitahunya bahawa lesennya adalah batal mulai dari tarikh yang dinyatakan dalam notis 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).
