This legislation has been repealed. Do not cite it as law in force.
s 24 Penalty for late payment
Where any amount of sales tax remains unpaid after the last day on which it was payable under subsection 22(2) or repayable under section 31D, as the case may be—
(a) a penalty equal to ten per cent of such unpaid amount shall thereupon be payable;
*(b) if the sales tax due and payable remains unpaid for more than thirty days after the last day on which it was so payable or repayable the rate of penalty under paragraph (a) on such unpaid sales tax shall be increased by ten per cent for the second period of thirty days after such last day and for every succeeding period of thirty days or part thereof during which such amount remains unpaid to a maximum of fifty per cent. ________________________________________________________
*NOTE—Previously “two per cent” – see Sales Tax (Amendment) Act 1999 [Act A1058].
Malay text (authoritative)
Penalti kerana bayaran lambat
Jika apa-apa amaun cukai jualan masih belum dibayar selepas hari terakhir ia kena dibayar di bawah subseksyen 22(2) atau kena
dibayar semula di bawah seksyen 31D, mengikut mana-mana yang berkenaan—
(a) suatu penalti sebanyak sepuluh peratus daripada amaun yang belum dibayar itu hendaklah dibayar;
*(b) jika cukai jualan yang terhutang dan kena dibayar masih belum dibayar selama lebih daripada tiga puluh hari selepas hari terakhir ia kena dibayar atau kena dibayar semula, kadar penalti di bawah perenggan (a) atas cukai jualan yang belum dibayar itu hendaklah ditambah sebanyak sepuluh peratus bagi tempoh tiga puluh hari yang kedua selepas hari terakhir itu dan bagi setiap tempoh tiga puluh hari yang berikutnya atau apa-apa bahagian daripadanya yang dalam masanya amaun itu masih belum dibayar hingga ke maksimumnya sebanyak lima puluh peratus.
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).
