Goods and Services Tax Act 2014 s 47

This legislation has been repealed. Do not cite it as law in force.

s 47 Seizure of goods for the recovery of tax, etc.

(1) Without prejudice to section 43, any goods belonging to the person referred to in section 43 which may be in excise control or customs control or at his place of business may be seized until the tax, penalty, surcharge, fee or other money, or the deficient tax, penalty, surcharge, fee or other money, are paid, or the refund erroneously paid to him is repaid. (2) Notwithstanding section 51, the Director General may seize or sell any goods belonging to the person liable to pay the tax, penalty, surcharge, fee or other money for recovery of the amount due and payable under section 43 and accrued under section 51 or any outstanding balance thereof. (3) Where the tax, penalty, surcharge, fee or other money or deficiency, or the refund to be repaid remain unpaid, as the case may be, the Director General may— (a) after giving not less than thirty days’ notice in writing to the owner or his agent if the name and address of the owner or agent is known to him; or (b) after due notice in the Gazette if the name and address of the owner or agent is not known to him, sell the goods. (4) The proceeds of the sale of any such goods shall be applied to the payment of the tax, penalty, surcharge, fee and other money or deficient tax, penalty, surcharge, fee or other money payable or the refund erroneously paid or other charges which may be due in respect of selling off such goods and the surplus, if any, shall be paid to the owner of such goods and if the owner cannot be found within one month of the sale, such surplus shall be paid into the Federal Consolidated Fund. (5) Where at the sale of any such goods no sufficient bid is forthcoming to defray the tax, penalty, surcharge, fee or other money payable or deficient tax, penalty, surcharge, fee or other money payable or the refund erroneously paid, as the case may be, the goods shall be forfeited to the Government and shall be disposed of in such manner as the Director General may direct. (6) Every auction sale under this section— (a) shall be conducted by or in the presence of a senior officer of goods and services tax; and (b) may be conducted electronically in the manner as the Director General may determine.

Malay text (authoritative)

Penyitaan barang untuk mendapatkan semula cukai, dsb.

(1) Tanpa menjejaskan seksyen 43, apa-apa barang kepunyaan orang yang disebut dalam seksyen 43 yang boleh berada dalam kawalan eksais atau kawalan kastam atau di tempat perniagaannya boleh disita sehingga cukai, penalti, surcaj, fi atau wang lain, atau kekurangan cukai, penalti, surcaj, fi atau wang lain, telah dibayar, atau pembayaran balik yang terkhilaf dibayar kepadanya itu dibayar semula. (2) Walau apa pun seksyen 51, Ketua Pengarah boleh menyita atau menjual apa-apa barang kepunyaan orang yang bertanggungan untuk membayar cukai, penalti, surcaj, fi atau wang lain bagi mendapatkan amaun yang genap masa dan kena dibayar di bawah seksyen 43 dan terakru di bawah seksyen 51 atau apa-apa baki tertunggak pada amaun itu. (3) Jika cukai, penalti, surcaj, fi atau wang lain atau kekurangan itu, atau pembayaran balik yang kena dibayar semula masih belum dibayar, mengikut mana-mana yang berkenaan, Ketua Pengarah boleh— (a) selepas memberikan notis secara bertulis tidak kurang daripada tiga puluh hari kepada pemunya atau ejennya jika nama dan alamat pemunya atau ejen itu diketahui olehnya; atau (b) selepas notis sewajarnya dalam Warta jika nama dan alamat pemunya atau ejen itu tidak diketahui olehnya, menjual barang itu. (4) Hasil penjualan mana-mana barang hendaklah digunakan bagi pembayaran cukai, penalti, surcaj, fi dan wang lain atau kekurangan cukai, penalti, surcaj, fi atau wang lain yang kena dibayar atau pembayaran balik yang dibayar secara terkhilaf atau caj-caj lain yang boleh kena dibayar berkenaan dengan penjualan apa-apa barang itu dan lebihannya, jika ada, hendaklah dibayar kepada pemunya barang itu dan jika pemunya itu tidak dapat dikesan dalam masa satu bulan dari penjualan itu, apa-apa lebihan itu hendaklah dibayar ke dalam Kumpulan Wang Disatukan Persekutuan. (5) Jika semasa penjualan mana-mana barang itu tiada tawaran yang mencukupi didapatkan untuk membayar cukai, penalti, surcaj, fi atau wang lain yang kena dibayar atau kekurangan cukai, penalti, surcaj, fi atau wang lain yang kena dibayar atau pembayaran balik yang dibayar secara terkhilaf, mengikut mana-mana yang berkenaan, barang itu hendaklah dilucuthakkan kepada Kerajaan dan hendaklah dilupuskan mengikut apa-apa cara yang diarahkan oleh Ketua Pengarah. (6) Tiap-tiap penjualan lelong di bawah seksyen ini— (a) hendaklah dikendalikan oleh atau di hadapan seorang pegawai kanan cukai barang dan perkhidmatan; dan (b) boleh dikendalikan secara elektronik mengikut cara yang ditentukan oleh Ketua Pengarah.

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Find Act 762 on lom.agc.gov.my ↗

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).

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