Section 23. Sales tax to be recovered as civil debt. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART VIII - COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION

Section 23. Sales tax to be recovered as civil debt.

(1) Without prejudice to any other remedy, any sales tax due and payable and any penalty or surcharge
accruing under this Act, may be recovered by the Minister as a civil debt due to the Government.

[Ins.. Act A1058:s.8]

(2) In any suit to recover the sales tax penalty or surcharge, if any, under subsection (1), the production of a certificate signed by the Director General giving the name and address of the taxable person and the amount of sales tax penalty or surcharge, if any, due by him shall be sufficient authority for the Court to give judgment for the same amount.

[Ins. Act A1058:s.8]

(3) Any penalty or surcharge imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953, the Limitation Ordinance of Sabah [Sabah Cap. 72] or the Limitation Ordinance of Sarawak [Swk. Cap. 49], as the case may be, be recoverable as if it were sales tax due and payable under this Act and accordingly section 6(4) of the Limitation Act 1953, section 3 of the Limitation Ordinance of Sabah or section 3 of the Limitation Ordinance of Sarawak, as the case may require, shall not apply to that penalty or surcharge.

[Ins. Act A1110:s.3]

(4) Where an invoice shows a sale of taxable goods as having taken place with sales tax chargeable on the goods, there shall be recoverable from the taxable person who issued the invoice an amount equal to -

(a) that which is shown in the invoice as sales tax; or

(b) so much of the total amount shown as payable as is to be taken as representing sales tax, if sales tax is not separately shown in the invoice,

for the sale of such taxable goods.

(5) Subsection (4) shall also apply where -

(a) the invoice, in which is stated an amount which purports to be sales tax as chargeable, is not an invoice issued under section 17 or 17A;

(b) the invoice was issued by a person who was not a taxable person and who had sold either taxable goods or non-taxable goods for which an amount which purports to be sales tax was chargeable; or

(c) the invoice was issued by a taxable person who had sold non-taxable goods for which an amount which purports to be sales tax was chargeable,

and any amount which purports to be sales tax shall be paid immediately by that person and, in default of payment, may be recovered as a civil debt due to the Government.

[Ins. Act A1058:s.8]