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← Departure Levy Act 2019

Departure Levy Act 2019 s 25

s 25 Registered person to pay departure levy and penalty upon notified

(1) Where the amount of the departure levy and penalty, if any, have been assessed and notified to any registered person, it shall be deemed to be the amount of departure levy due and payable and penalty payable, if any, and may be recovered accordingly and the amount of departure levy and penalty, if any, shall be paid by the registered person, unless or except to the extent that the assessment has been withdrawn or reduced by the Director General. (2) The amount of departure levy due and payable and penalty payable shall be paid by the registered person whether or not that registered person applies for a review under section 59 against the assessment.

Malay text (authoritative)

Orang berdaftar membayar levi pelepasan dan penalti apabila diberitahu

(1) Jika amaun levi pelepasan dan penalti, jika ada, telah ditaksir dan diberitahu kepada mana-mana orang berdaftar, ia hendaklah disifatkan sebagai amaun levi pelepasan yang genap masa dan kena dibayar dan penalti yang kena dibayar, jika ada, dan boleh didapatkan balik dengan sewajarnya dan amaun levi pelepasan dan penalti itu, jika ada, hendaklah dibayar oleh orang berdaftar itu, melainkan atau kecuali setakat taksiran itu telah ditarik balik atau dikurangkan oleh Ketua Pengarah. (2) Amaun levi pelepasan yang genap masa dan kena dibayar dan penalti yang kena dibayar hendaklah dibayar oleh orang berdaftar sama ada orang berdaftar itu memohon untuk kajian semula di bawah seksyen 59 terhadap taksiran itu atau tidak.

Read this section in the full act β†’ Β· Open Part V β†’

Find Act 813 on lom.agc.gov.my β†—

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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