Goods and Services Tax Act 2014 s 178
This legislation has been repealed. Do not cite it as law in force.
(1) The Sales Tax Act 1972 is repealed. (2) Notwithstanding the repeal of the Sales Tax Act 1972, any liability incurred, sales tax due, overpaid or erroneously paid under that Act may be collected, refunded, remitted or enforced as if that Act had not been repealed.
Pemansuhan dan kecualian Akta Cukai Jualan 1972
(1) Akta Cukai Jualan 1972 dimansuhkan. (2) Walaupun Akta Cukai Jualan 1972 dimansuhkan, apa-apa liabiliti yang ditanggung, cukai jualan yang kena dibayar, yang terlebih bayar atau terkhilaf bayar di bawah Akta itu boleh dipungut, dibayar balik, diremit atau dikuatkuasakan seolah-olah Akta itu tidak dimansuhkan.
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).