Service Tax Act 2018 s 78

s 78 Offences by company, etc.

(1) Where any company, limited liability partnership, firm, society or other body of persons commits an offence under this Act, a person who at the time of the commission of the offence was a director, compliance officer, partner, manager, secretary or other similar officer of the company, limited liability partnership, firm, society or other body of persons or was purporting to act in such capacity or was in any manner or to any extent responsible for the management of any of the affairs of the company, limited liability partnership, firm, society or other body of persons or was assisting in its management— (a) may be charged severally or jointly in the same proceedings with the company, limited liability partnership, firm, society or other body of persons; and (b) if the company, limited liability partnership, firm, society or the body of persons is found guilty of the offence, shall be deemed to be guilty of that offence unless, having regard to the nature of his functions in that capacity and to all circumstances, he proves— (i) that the offence was committed without his knowledge; or (ii) that the offence was committed without his consent or connivance and that he had taken all reasonable precautions and exercised due diligence to prevent the commission of the offence. (2) Where any person is liable under this Act to any punishment or penalty for any act, omission, neglect or default, such person shall be liable to the same punishment or penalty for every such act, omission, neglect or default of the person’s employee or agent, or of the employee of the person’s agent, if the act, omission, neglect or default was committed— (a) by that person’s employee in the course of his employment; (b) by that person’s agent when acting on behalf of that person; or (c) by the employee of that person’s agent when acting in the course of his employment by the person’s agent or otherwise on behalf of the person’s agent acting on behalf of that person.

Malay text (authoritative)

Kesalahan oleh syarikat, dsb.

(1) Jika mana-mana syarikat, perkongsian liabiliti terhad, firma, pertubuhan atau kumpulan orang yang lain melakukan suatu kesalahan di bawah Akta ini, seseorang yang pada masa pelakuan kesalahan itu ialah seorang pengarah, pegawai pematuhan, pekongsi, pengurus, setiausaha atau pegawai lain yang seumpamanya bagi syarikat, perkongsian liabiliti terhad, firma, pertubuhan atau kumpulan orang yang lain itu atau yang berupa sebagai bertindak atas sifat itu atau yang dengan apa-apa cara atau sehingga apa-apa takat bertanggungjawab bagi pengurusan apa-apa hal ehwal syarikat, perkongsian liabiliti terhad, firma, pertubuhan atau kumpulan orang yang lain itu atau membantu dalam pengurusannya— (a) boleh dipertuduh secara berasingan atau bersesama dalam prosiding yang sama bersekali dengan syarikat, perkongsian liabiliti terhad, firma, pertubuhan atau kumpulan orang yang lain itu; dan (b) jika syarikat, perkongsian liabiliti terhad, firma, pertubuhan atau kumpulan orang itu didapati bersalah atas kesalahan itu, hendaklah disifatkan bersalah atas kesalahan itu melainkan jika, dengan mengambil kira jenis fungsinya atas sifat itu dan segala hal keadaan, dia membuktikan— (i) bahawa kesalahan itu telah dilakukan tanpa pengetahuannya; atau (ii) bahawa kesalahan itu telah dilakukan tanpa persetujuan atau pembiarannya dan bahawa dia telah mengambil segala langkah yang munasabah dan menjalankan segala usaha yang wajar untuk menghalang pelakuan kesalahan itu. (2) Jika mana-mana orang boleh dikenakan di bawah Akta ini apa-apa hukuman atau penalti bagi apa-apa perbuatan, peninggalan, pengabaian atau keingkaran, dia boleh dikenakan hukuman atau penalti yang sama bagi tiap-tiap perbuatan, peninggalan, pengabaian atau keingkaran itu oleh pekerja atau ejen orang itu, atau pekerja ejen orang itu, jika perbuatan, peninggalan, pengabaian atau keingkaran itu telah dilakukan— (a) oleh pekerja orang itu dalam penjalanan pekerjaannya; (b) oleh ejen orang itu apabila bertindak bagi pihak orang itu; atau (c) oleh pekerja ejen orang itu semasa bertindak dalam penjalanan pekerjaannya dengan ejen orang itu atau selainnya bagi pihak ejen orang itu yang bertindak bagi pihak orang 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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