Goods and Services Tax Act 2014 s 92
This legislation has been repealed. Do not cite it as law in force.
s 92 Penalty for obstructing, etc., officer of goods and services tax
Any person who—
(a) in any way assaults, hinders or obstructs the officer of goods and services tax in the performance of his duties under this Act; or
(b) fails to give reasonable facilities or assistance to any officer of goods and services tax in the performance of his duties under this Act,
commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding seven years or to a fine not exceeding one hundred thousand ringgit or to both.
Malay text (authoritative)
Penalti bagi menghalang, dsb., pegawai cukai barang dan perkhidmatan
Mana-mana orang yang—
(a) dengan apa-apa cara mengamang, menggalang atau menghalang pegawai cukai barang dan perkhidmatan dalam pelaksanaan kewajipannya di bawah Akta ini; atau
(b) tidak memberikan kemudahan atau bantuan yang munasabah kepada mana-mana pegawai cukai barang dan perkhidmatan dalam pelaksanaan kewajipannya di bawah Akta ini,
melakukan suatu kesalahan dan boleh, apabila disabitkan, dipenjarakan selama tempoh tidak melebihi tujuh tahun atau didenda tidak melebihi satu ratus ribu ringgit atau kedua-duanya.
Read this section in the full act → · Open Part XI →
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).
