Goods and Services Tax Act 2014 s 98
This legislation has been repealed. Do not cite it as law in force.
The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act or the compounding of an offence under section 121 shall not relieve any person from the liability to pay for tax, penalty or surcharge under this Act.
Cukai, dsb., hendaklah kena dibayar walau apa pun apa-apa prosiding, dsb.
Permulaan prosiding atau pengenaan suatu penalti, denda atau tempoh pemenjaraan di bawah Akta ini atau pengkompaunan suatu kesalahan di bawah seksyen 121 tidak melepaskan mana-mana orang daripada tanggungan untuk membayar cukai, penalti atau surcaj di bawah Akta ini.
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).