Tourism Tax Act 2017 s 28
(1) Where any tourism tax, penalty, surcharge or any other money after having been paid has been erroneously refunded to any person, the person shall pay the tourism tax, penalty, surcharge or any other money erroneously refunded to him upon a demand made by the Director General. (2) The demand referred to in subsection (1) shall be made by the Director General within six years from the date the refund was made.
Mendapatkan balik cukai pelancongan, dsb., yang tersilap dibayar balik
(1) Jika apa-apa cukai pelancongan, penalti, surcaj atau apa-apa wang lain selepas dibayar telah tersilap dibayar balik kepada mana-mana orang, orang itu hendaklah membayar cukai pelancongan, penalti, surcaj atau apa-apa wang lain yang tersilap dibayar balik kepadanya apabila suatu tuntutan dibuat oleh Ketua Pengarah. (2) Tuntutan yang disebut dalam subseksyen (1) hendaklah dibuat oleh Ketua Pengarah dalam tempoh enam tahun dari tarikh pembayaran balik itu dibuat.
Text as at 1 January 2024 (LOM reprint); amendments made after that date may not be incorporated.
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).