Service Tax Act 2018 s 37

s 37 Payment of service tax, etc., short paid or erroneously refunded

(1) Where— (a) the whole or any part of any service tax due and payable, surcharge accrued, or penalty, fee or other money payable, under this Act has not been paid by a person; or (b) the whole or any part of any service tax due and payable, surcharge accrued, or penalty, fee or other money payable, after having been paid, has been erroneously refunded to a person, the Director General shall demand from the person to pay the service tax, surcharge, penalty, fee or other money, or the deficient service tax, surcharge, penalty, fee or other money, or to repay the refund erroneously paid to him. (2) The demand under subsection (1) shall be made within six years from the date on which— (a) the service tax, surcharge, penalty, fee or other money was payable, or the deficient service tax, surcharge, penalty, fee or other money was paid; or (b) the refund was made. (3) Upon receipt of the demand under subsection (1), the person shall— (a) pay the service tax, surcharge, penalty, fee or other money, or the deficient service tax, surcharge, penalty, fee or other money; or (b) repay the refund erroneously paid to him.

Malay text (authoritative)

Pembayaran cukai perkhidmatan, dsb., yang terkurang dibayar atau dibayar balik secara silap

(1) Jika— (a) keseluruhan atau mana-mana bahagian apa-apa cukai perkhidmatan yang genap masa dan kena dibayar, surcaj yang terakru, atau penalti, fi atau wang lain yang kena dibayar, di bawah Akta ini tidak dibayar oleh seseorang; atau (b) keseluruhan atau mana-mana bahagian apa-apa cukai perkhidmatan yang genap masa dan kena dibayar, surcaj yang terakru, atau penalti, fi atau wang lain yang kena dibayar, selepas bayaran dibuat, telah dibayar balik secara silap kepada seseorang, Ketua Pengarah hendaklah menuntut daripada orang itu untuk membayar cukai perkhidmatan, surcaj, penalti, fi atau wang lain itu, atau cukai perkhidmatan, surcaj, penalti, fi atau wang lain yang terkurang itu, atau untuk membayar semula bayaran balik yang dibayar kepadanya secara silap. (2) Tuntutan di bawah subseksyen (1) hendaklah dibuat dalam masa enam tahun dari tarikh— (a) cukai perkhidmatan, surcaj, penalti, fi atau wang lain itu telah kena dibayar, atau cukai perkhidmatan, surcaj, penalti, fi atau wang lain yang terkurang itu telah dibayar; atau (b) pembayaran balik itu telah dibuat. (3) Apabila tuntutan di bawah subseksyen (1) diterima, orang itu hendaklah— (a) membayar cukai perkhidmatan, surcaj, penalti, fi atau wang lain itu, atau cukai perkhidmatan, surcaj, penalti, fi atau wang lain yang terkurang itu; atau (b) membayar semula bayaran balik yang telah dibayar secara silap kepadanya.

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

Find Act 807 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).

What to look at next

Service Tax Act 2018, 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 VI — EXEMPTION, REFUND AND REMISSION — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections