Service Tax Act 2018 s 40

s 40 Remission of service tax, etc.

(1) The Minister may remit the whole or any part of the service tax due and payable under this Act where he deems fit. (2) The Director General may remit the whole or any part of the surcharge accrued, or penalty, fee or other money payable, under this Act where he deems fit. (3) Where a person who has been granted remission under subsection (1) or (2) has paid any of the service tax, surcharge, penalty, fee or other money to which the remission relates, he shall be entitled to a refund of the amount of service tax, surcharge, penalty, fee or other money which had been remitted.

Malay text (authoritative)

Peremitan cukai perkhidmatan, dsb.

(1) Menteri boleh meremitkan keseluruhan atau mana-mana bahagian cukai perkhidmatan yang genap masa dan kena dibayar di bawah Akta ini jika difikirkan patut olehnya. (2) Ketua Pengarah boleh meremitkan keseluruhan atau mana-mana bahagian surcaj yang terakru, atau penalti, fi atau wang lain yang kena dibayar, di bawah Akta ini jika difikirkan patut olehnya. (3) Jika seseorang yang telah diberikan peremitan di bawah subseksyen (1) atau (2) telah membayar apa-apa cukai perkhidmatan, surcaj, penalti, fi atau wang lain yang berhubungan dengan peremitan itu, dia berhak kepada suatu pembayaran balik amaun cukai perkhidmatan, surcaj, penalti, fi atau wang lain yang telah diremitkan itu.

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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).

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