This legislation has been repealed. Do not cite it as law in force.
s 31 Vendor may apply for refund
Subject to such conditions as may be prescribed, where any licensed manufacturer acquires from a person goods, in respect of which sales tax has previously been paid, the vendor may apply to the Director General for a refund of the sales tax so paid in respect of the goods to which the transaction relates, provided such manufacturer holds the approval and authorization of the Director General to acquire such goods free of sales tax; and where the Director General is satisfied that the prescribed conditions have been complied with, he
shall refund the vendor the amount of sales tax previously paid by such person in respect of such goods:
Provided that no such refund shall be allowed unless a claim in respect thereof is made within one year after the date of the transaction to which the claim relates.
Malay text (authoritative)
Penjual boleh memohon pemulangan balik
Tertakluk kepada apa-apa syarat sebagaimana yang ditetapkan, jika mana-mana pengilang berlesen memperoleh barang-barang daripada seseorang dan cukai jualan telah dibayar dahulu mengenai barang-barang itu, penjual itu boleh memohon kepada Ketua Pengarah supaya dipulangkan balik cukai jualan yang telah dibayar sedemikian mengenai barang-barang yang berkenaan dengan transaksi itu dengan syarat pengilang itu memegang kelulusan dan kebenaran Ketua Pengarah itu bagi memperoleh barang-barang itu bebas daripada cukai jualan; dan jika Ketua Pengarah berpuas hati bahawa syarat yang ditetapkan telah dipatuhi, dia hendaklah memulangkan balik kepada penjual amaun cukai jualan yang telah dibayar dahulu oleh orang itu mengenai barang-barang itu:
Dengan syarat bahawa tiada apa-apa pemulangan balik itu boleh dibenarkan melainkan jika tuntutan mengenainya dibuat dalam tempoh satu tahun selepas tarikh transaksi yang dimaksudkan oleh tuntutan 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).
