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← Departure Levy Act 2019

Departure Levy Act 2019 s 30

s 30 Liability of directors, etc.

(1) Notwithstanding any written law to the contrary, and subject to subsection (2), where departure levy is due and payable or penalty is payable under this Act by any company, limited liability partnership, firm, society, or other body of persons, the directors of such company, the compliance officer of the limited liability partnership, the partners of such firm, the office-bearers of such society or the persons responsible for the management of the body of person, as the case may be, shall, together with such company, limited liability partnership, firm, society, or other body of persons be jointly and severally liable for the departure levy or penalty. (2) In relation to a company that is being wound up, the directors of the company shall only be so liable where the assets of the company are insufficient to meet the amount due, after paying any sum having priority under the Companies Act 2016 [Act 777] in relation to the application of the assets of the company in winding up over the departure levy or penalty.

Malay text (authoritative)

Tanggungan pengarah, dsb.

(1) Walau apa pun mana-mana undang-undang bertulis yang berlawanan, dan tertakluk kepada subseksyen (2), jika levi pelepasan genap masa dan kena dibayar atau penalti kena dibayar di bawah Akta ini oleh mana-mana syarikat, perkongsian liabiliti terhad, firma, pertubuhan, atau kumpulan orang lain, pengarah syarikat itu, pegawai pematuhan perkongsian liabiliti terhad itu, pekongsi firma itu, pemegang jawatan pertubuhan itu atau orang yang bertanggungjawab bagi pengurusan kumpulan orang itu, mengikut mana-mana yang berkenaan, hendaklah, bersama-sama dengan syarikat, perkongsian liabiliti terhad, firma, pertubuhan, atau kumpulan orang lain itu bertanggungan secara bersesama dan berasingan bagi levi pelepasan atau penalti itu. (2) Berhubung dengan suatu syarikat yang sedang digulung, pengarah syarikat itu hendaklah hanya bertanggungan jika aset syarikat itu tidak mencukupi untuk menjelaskan amaun yang terhutang, selepas membayar apa-apa jumlah wang yang mempunyai keutamaan di bawah Akta Syarikat 2016 [Akta 777] berhubung dengan penggunaan aset syarikat itu dalam penggulungan itu berbanding dengan levi pelepasan atau penalti itu.

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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