This legislation has been repealed. Do not cite it as law in force.
s 32 Return of sales tax or penalty overpaid or erroneously paid
It shall be lawful for the Director General, if it is proved to his satisfaction that any sales tax or penalty has been overpaid or erroneously paid under this Act, to order the refund of the sales tax or penalty that was overpaid or erroneously paid subject to such limit as may be prescribed by regulations made under this Act:
Provided that—
(a) no such refund shall be allowed unless a claim in respect of it is made in the prescribed form within one year after the overpayment or erroneous payment was made; and
(b) the Director General may reduce or altogether disallow any refund due under this section to the extent that the refund would unjustly enrich the claimant.
Malay text (authoritative)
Pemulangan cukai jualan atau penalti yang terlebih dibayar atau tersilap dibayar
Adalah sah bagi Ketua Pengarah, jika dibuktikan sehingga dia berpuas hati bahawa apa-apa cukai jualan atau penalti telah terlebih dibayar atau tersilap dibayar di bawah Akta ini, untuk memerintahkan pemulangan balik cukai jualan atau penalti yang terlebih dibayar atau tersilap dibayar tertakluk kepada apa-apa had yang ditetapkan melalui peraturan-peraturan yang dibuat di bawah Akta ini:
Dengan syarat bahawa—
(a) tiada pemulangan balik sedemikian boleh dibenarkan melainkan jika suatu tuntutan berkenaan dengannya dibuat dalam borang yang ditetapkan dalam masa satu tahun selepas bayaran terlebih atau bayaran tersilap itu dibuat; dan
(b) Ketua Pengarah boleh mengurangkan atau sama sekali tidak membenarkan apa-apa pemulangan balik yang kena dibayar di bawah seksyen ini setakat yang pemulangan balik itu akan dengan tidak adil mengayakan pihak yang menuntut 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).
