Goods and Services Tax Act 2014 s 60
This legislation has been repealed. Do not cite it as law in force.
Where any tax, surcharge, penalty, fee or any other money after having been paid has been erroneously refunded to any person, the person shall pay the refund erroneously paid to him upon a demand made by the Director General within six years from the date on which the refund was made.
Mendapatkan cukai, dsb., yang dibayar balik secara terkhilaf
Jika apa-apa cukai, surcaj, penalti, fi atau apa-apa wang lain selepas dibayar telah dibayar balik secara terkhilaf kepada manamana orang, orang itu hendaklah membayar pembayaran balik yang dibayar secara terkhilaf kepadanya apabila suatu tuntutan dibuat oleh Ketua Pengarah dalam tempoh enam tahun dari tarikh pembayaran balik itu dibuat.
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).