This legislation has been repealed. Do not cite it as law in force.
s 42 Furnishing of declarations and payment of tax by person other than a taxable person
(1) Where any person other than a taxable person is liable for tax under subsection 13(3), section 58, paragraph 65(4)(b), subsections 65(5) and 72(5), the person shall—
(a) account for the tax in a declaration as may be prescribed and the declaration shall be furnished to the Director General; and
(b) pay to the Director General the amount of tax due and payable by him,
not later than the last day of the subsequent month from the month in which the supply is made or treated as taken place or payment is received under those provisions.
(2) Any person who contravenes subsection (1) in respect of paragraph (a) commits an offence.
(3) Any person who contravenes subsection (1) in respect of paragraph (b) commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
Malay text (authoritative)
Pengemukaan perisytiharan dan pembayaran cukai oleh orang selain orang kena cukai
(1) Jika mana-mana orang selain seseorang orang kena cukai adalah bertanggungan bagi cukai di bawah subseksyen 13(3), seksyen 58, perenggan 65(4)(b), subseksyen 65(5) dan 72(5), orang itu hendaklah—
(a) mengakaunkan cukai dalam suatu perisytiharan yang ditetapkan dan perisytiharan itu hendaklah dikemukakan kepada Ketua Pengarah; dan
(b) membayar kepada Ketua Pengarah amaun cukai yang genap masa dan kena dibayar oleh orang itu,
tidak lewat daripada hari terakhir bulan yang berturutan daripada bulan yang pembekalan itu dibuat atau dikira telah berlaku atau pembayaran diterima di bawah peruntukan-peruntukan itu.
(2) Mana-mana orang yang melanggar subseksyen (1) berkenaan dengan perenggan (a) melakukan suatu kesalahan.
(3) Mana-mana orang yang melanggar subseksyen (1) berkenaan dengan perenggan (b) melakukan suatu kesalahan dan boleh, apabila disabitkan, didenda tidak melebihi lima puluh ribu ringgit atau dipenjarakan selama tempoh tidak melebihi tiga tahun atau kedua-duanya.
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).
