Goods and Services Tax Act 2014 s 50
This legislation has been repealed. Do not cite it as law in force.
Where it appears to the Director General requisite to do so for the due compliance with the provisions of this Act and generally for the protection of the revenue, the Director General may require any person to give security or further security of such amount in such manner as the Director General may determine for the payment of any tax which is or may become due and payable from him.
Kuasa untuk menghendaki jaminan
Jika ternyata pada Ketua Pengarah perlu untuk berbuat sedemikian bagi pematuhan sewajarnya peruntukan Akta ini dan secara amnya bagi perlindungan hasil, Ketua Pengarah boleh menghendaki mana-mana orang untuk memberikan jaminan atau jaminan tambahan bagi apa-apa amaun mengikut apa-apa cara yang ditentukan oleh Ketua Pengarah bagi pembayaran apa-apa cukai yang atau boleh menjadi genap masa dan kena dibayar olehnya.
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).