Sales Tax Act 1972 s 27
This legislation has been repealed. Do not cite it as law in force.
If the Director General has reason to believe that a taxable person is about to leave Malaysia before any sales tax due by him becomes payable in accordance with the provisions of this Act, the sales tax shall, if the Director General deems fit, be payable on such earlier date as the Director General determines and, if the whereabouts of the taxable person are known to the Director General, the taxable person shall be notified accordingly.
Orang yang hampir hendak meninggalkan Malaysia
Jika Ketua Pengarah mempunyai sebab untuk mempercayai bahawa seseorang orang kena cukai hampir hendak meninggalkan Malaysia sebelum apa-apa cukai jualan yang terhutang olehnya menjadi kena dibayar mengikut Akta ini, cukai jualan itu hendaklah, jika difikirkan patut oleh Ketua Pengarah, dibayar pada suatu tarikh yang lebih awal sebagaimana yang ditetapkan oleh Ketua Pengarah dan jika tempat orang kena cukai itu berada diketahui oleh Ketua Pengarah, orang kena cukai itu hendaklah diberitahu dengan sewajarnya.
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).