Sales Tax Act 1972 s 23

This legislation has been repealed. Do not cite it as law in force.

s 23 Sales tax to be recovered as civil debt

(1) Without prejudice to any other remedy, any sales tax due and payable and any penalty or surcharge accruing under this Act, may be recovered by the Minister as a civil debt due to the Government. (2) In any suit to recover the sales tax, penalty, or surcharge, if any, under subsection (1), the production of a certificate signed by the Director General giving the name and address of the taxable person and the amount of sales tax, penalty or surcharge, if any, due by him shall be sufficient authority for the Court to give judgment for the same amount. (3) Any penalty or surcharge imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254], the Limitation Ordinance of Sabah [Sabah Cap. 72] or the Limitation Ordinance of Sarawak [Swk. Cap 49], as the case may be, be recoverable as if it were sales tax due and payable under this Act and accordingly subsection 6(4) of the Limitation Act 1953, section 3 of the Limitation Ordinance of Sabah or section 3 of the Limitation Ordinance of Sarawak, as the case may require, shall not apply to that penalty or surcharge. (4) Where an invoice shows a sale of taxable goods as having taken place with sales tax chargeable on the goods, there shall be recoverable from the taxable person who issued the invoice an amount equal to— (a) that which is shown in the invoice as sales tax; or (b) so much of the total amount shown as payable as is to be taken as representing sales tax, if sales tax is not separately shown in the invoice, for the sale of such taxable goods. (5) Subsection (4) shall also apply where— (a) the invoice, in which is stated an amount which purports to be sales tax as chargeable, is not an invoice issued under section 17 or 17A; (b) the invoice was issued by a person who was not a taxable person and who had sold either taxable goods or non-taxable goods for which an amount which purports to be sales tax was chargeable; or (c) the invoice was issued by a taxable person who had sold nontaxable goods for which an amount which purports to be sales tax was chargeable, and any amount which purports to be sales tax shall be paid immediately by that person and in default of payment, may be recovered as a civil debt due to the Government.

Malay text (authoritative)

Cukai jualan hendaklah dituntut sebagai hutang sivil

(1) Tanpa menyentuh apa-apa remedi lain, apa-apa cukai jualan yang terhutang dan kena dibayar dan apa-apa penalti atau surcaj yang terakru di bawah Akta ini boleh dituntut oleh Menteri sebagai suatu hutang sivil yang terhutang kepada Kerajaan. (2) Dalam apa-apa guaman untuk mendapatkan cukai jualan, penalti atau surcaj, jika ada, di bawah subseksyen (1), pengemukaan suatu perakuan yang ditandatangani oleh Ketua Pengarah yang memberikan nama dan alamat orang kena cukai dan amaun cukai jualan, penalti atau surcaj, jika ada, yang kena dibayar olehnya hendaklah menjadi kuasa yang cukup untuk Mahkamah memberikan penghakiman untuk amaun yang sama banyaknya. (3) Apa-apa penalti atau surcaj yang dikenakan di bawah Akta ini hendaklah, bagi maksud Akta ini dan Akta Had Masa 1953 [Akta 254], Ordinan Had Masa Sabah [Sabah Bab 72] atau Ordinan Had Masa Sarawak [Swk. Bab 49], mengikut mana-mana yang berkenaan, boleh didapatkan seolah-olah penalti atau surcaj itu ialah cukai jualan yang genap masanya dan kena dibayar di bawah Akta ini dan dengan yang demikian subseksyen 6(4) Akta Had Masa 1953, seksyen 3 Ordinan Had Masa Sabah atau seksyen 3 Ordinan Had Masa Sarawak, mengikut mana-mana yang berkenaan, tidak terpakai bagi penalti atau surcaj itu. (4) Jika suatu invois menunjukkan bahawa jualan barang-barang kena cukai telah berlaku dengan cukai jualan dikenakan atas barang-barang itu, hendaklah boleh didapatkan daripada orang kena cukai yang telah mengeluarkan invois itu suatu amaun yang sama banyaknya dengan— (a) yang ditunjukkan dalam invois itu sebagai cukai jualan; atau (b) sekian banyak daripada amaun keseluruhan yang ditunjukkan sebagai kena dibayar yang akan dikira sebagai merupakan cukai jualan, jika cukai jualan tidak ditunjukkan secara berasingan dalam invois, bagi jualan barang-barang kena cukai itu. (5) Subseksyen (4) hendaklah juga terpakai jika— (a) invois itu, yang menyatakan suatu amaun yang berupa sebagai cukai jualan yang boleh dikenakan, bukan suatu invois yang dikeluarkan di bawah seksyen 17 atau 17A; (b) invois itu telah dikeluarkan oleh seorang yang bukan orang kena cukai dan yang telah menjual barang-barang kena cukai atau barang-barang tidak kena cukai yang baginya suatu amaun yang berupa sebagai cukai jualan telah dikenakan; atau (c) invois itu telah dikeluarkan oleh seseorang orang kena cukai yang telah menjual barang-barang yang tidak kena cukai yang baginya suatu amaun yang berupa sebagai cukai jualan telah dikenakan, dan apa-apa amaun yang berupa sebagai cukai jualan hendaklah dibayar dengan serta-merta oleh orang itu dan, jika dia ingkar membayarnya, boleh didapatkan sebagai hutang sivil yang kena dibayar kepada Kerajaan.

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Find Act 64 on lom.agc.gov.my ↗

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).

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