This legislation has been repealed. Do not cite it as law in force.
s 62 Remission of tax, etc.
(1) The Minister may remit the whole or any part of the tax due and payable under this Act where he deems fit.
(2) The Director General may remit the whole or any part of the penalty payable or surcharge accrued under this Act where it is just and equitable to do so.
(3) Where a person who has been granted remission under subsections (1) and (2) has paid any of the tax, surcharge or penalty to which the remission relates, he shall be entitled to a refund of the amount of tax, penalty or surcharge which had been remitted.
Malay text (authoritative)
Peremitan cukai, dsb.
(1) Menteri boleh meremitkan keseluruhan atau mana-mana bahagian cukai yang genap masa dan kena dibayar di bawah Akta ini jika difikirkannya patut.
(2) Ketua Pengarah boleh meremitkan keseluruhan atau mana-mana bahagian penalti yang kena dibayar atau surcaj yang terakru di bawah Akta ini jika adil dan saksama untuk berbuat demikian.
(3) Jika seseorang yang telah diberi peremitan di bawah subseksyen (1) dan (2) telah membayar apa-apa cukai, surcaj atau penalti yang dengannya peremitan itu adalah berhubungan, dia adalah berhak kepada suatu pembayaran balik amaun cukai, penalti atau surcaj yang telah diremitkan itu.
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).
