5. Indemnity

Where the Commissioner-General of Inland Revenue or the Director-General of Customs as the case may be, collects under the provisions of section 4 or section 5

respectively of the principal enactment, the tax calculated considering the provisions of this Act, during the period commencing on January 1, 2012 and ending on the date of the coming into operation of this Act from a person to whom the provisions of this Act applies, such collection shall be deemed for all purposes to have been, and to be, validly made, and the Commissioner-General of Inland Revenue and the Director-General of Customs, as the case may be, are hereby indemnified against all actions, civil or criminal in respect of such collection.