Tourism Tax Act 2017 s 46

s 46 Offence by body of persons, etc.

Where an offence under this Act or the regulations made under this Act has been committed by a company, a firm, a society, an association or other body of persons, any person who at the time of the commission of the offence was a director, partner, manager, secretary or other similar officer of the company, firm, society, association or other body of persons or was purporting to act in any such capacity or was in any manner or to any extent responsible for the management of any of the affairs of the company, firm, society, association or other body of persons or was assisting in such management, shall be deemed to be guilty of the offence unless he proves that the offence was committed without his knowledge, consent or connivance and that he had exercised due diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.

Malay text (authoritative)

Kesalahan oleh kumpulan orang, dsb.

Jika suatu kesalahan di bawah Akta ini atau peraturan-peraturan yang dibuat di bawah Akta ini telah dilakukan oleh suatu syarikat, suatu firma, suatu pertubuhan, suatu persatuan atau kumpulan orang yang lain, mana-mana orang yang pada masa kesalahan itu dilakukan ialah seorang pengarah, pekongsi, pengurus, setiausaha atau pegawai lain yang seumpamanya bagi syarikat, firma, pertubuhan, persatuan atau kumpulan orang yang lain itu atau yang berupa sebagai bertindak atas sifat sedemikian atau yang dengan apa-apa cara atau sehingga apa-apa takat bertanggungjawab bagi pengurusan apa-apa hal ehwal syarikat, firma, pertubuhan, persatuan atau kumpulan orang yang lain itu atau membantu dalam pengurusan itu, hendaklah disifatkan bersalah atas kesalahan itu melainkan jika dia membuktikan bahawa kesalahan itu telah dilakukan tanpa pengetahuannya, persetujuannya atau pembiarannya dan bahawa dia telah menjalankan usaha yang sewajarnya untuk mengelakkan pelakuan kesalahan itu sebagaimana yang patut dijalankan olehnya, dengan mengambil kira jenis fungsinya atas sifat itu dan segala hal keadaan.

Read this section in the full act → · Open Part VIII →

Find Act 791 on lom.agc.gov.my ↗

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).

What to look at next

Tourism Tax Act 2017, full textChapter navigation and full text, so you can read this section in contextMalaysia legislation Malaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Part VIII — Offences and penalties — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections