(1) This Act may be cited as the Sales Tax Act 1972.
(2) This Act shall apply throughout Malaysia.
(3) This Act shall not apply to the area known as the Joint Development Area.
SourceAct 64
Sales Tax Act 1972
Akta cukai jualan 1972
This legislation has been repealed. Do not cite it as law in force.
An Act to make provision for the charging, levying and collecting of sales tax.
Data synced
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.
Part I — Preliminary
In this Act, unless the context otherwise requires—
“business” includes any trade, commerce, manufacture, or any concern in the nature of trade, commerce or manufacture;
“calendar month” means a month reckoned according to the Gregorian calendar;
“company” means a company as defined in the Companies Act 1965 [Act 125], and includes a body corporate established by or under Federal or State law and any body which the Minister may by order declare to be a company for the purposes of this Act;
“computer” has the meaning assigned thereto in section 3 of the Evidence Act 1950 [Act 56];
“Customs” means the Royal Malaysian Customs and Excise Department;
“Customs Appeal Tribunal” means the Customs Appeal Tribunal established under section 141B of the Customs Act 1967 [Act 235];
“customs control” shall have the meaning assigned to it under subsection 2(2) of the Customs Act 1967;
“customs ruling” means the customs ruling made by the Director General under section 11B;
“customs warehouse” shall have the meaning assigned to it under subsection 2(1) of the Customs Act 1967;
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
“document” has the meaning assigned thereto in section 3 of the Evidence Act 1950;
“electronic data interchange” means the transfer, from computer to computer, of commercial and administrative transactions using an agreed message standard to structure the data pertaining to a transaction;
“excise control” shall have the meaning assigned to it under subsection 2(2) of the Excise Act 1976 [Act 176];
“goods” means all kinds of movable property;
“Joint Development Area” shall have the meaning assigned to it under section 2 of the Malaysia-Thailand Joint Authority Act 1990 [Act 440];
“licensed manufacturer” means a manufacturer holding a licence for the time being in force under this Act;
“licensed warehouse” means a warehouse or other place licensed under section 65 of the Customs Act 1967;
“manufacture” means—
(a) in relation to goods other than petroleum, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape or nature of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and
(b) in relation to petroleum, refining or compounding and includes the addition of any foreign substance;
“manufacturer” means a person who engages in the manufacture of goods; and “to manufacture” has a corresponding meaning;
“Minister” means the Federal Minister charged with the responsibility for finance;
“officer of sales tax” means any officer of customs, as defined in subsection 2(1) of the Customs Act 1967;
“penalty” means any charge due and payable under section 24;
“person” includes an individual, a firm, a society, an association, a company and every other juridical person;
“petroleum” shall have the meaning assigned to it under subsection 2(1) of the Customs Act 1967;
“prescribed” means prescribed by regulations made under this Act;
“proper officer” means any officer acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication;
“regulations” means regulations made under section 61;
“sale” includes barter; and also includes the disposal of goods with a right of purchase or on terms providing that the seller retains an interest in the goods, and the delivery of goods under any condition as to future payment; and “to sell” has a corresponding meaning;
“sales tax” means the tax payable under this Act;
“senior officer of sales tax” means any senior officer of customs as defined in subsection 2(1) of the Customs Act 1967;
“surcharge” means any charge that is due and payable under subsection 30(1B);
“taxable goods” means goods of a class or kind not for the time being exempted from sales tax;
“taxable period” means, subject to section 71, two calendar months;
“taxable person” means any person who is, or is required to be, licensed under this Act.
For the purpose of this Act, a free zone shall be deemed to be a place outside Malaysia.
In this section, the expression “free zone” has the meaning assigned to it under section 2 of the Free Zones Act 1990 [Act 438].
For the purpose of this Act, a licensed warehouse and a licensed manufacturing warehouse shall be deemed to be a place outside Malaysia.
In this section, the expression “a licensed manufacturing warehouse” means a licensed warehouse in respect of which an additional licence to carry on any manufacturing process has been granted under section 65A of the Customs Act 1967.
Part II — Administration
(1) The Director General shall have the superintendence of all matters relating to the sales tax, subject to the direction and control of the Minister.
(2) Subject to the general direction and supervision of the Director General, all officers of Customs and Excise appointed under section 3 of the Customs Act 1967 and holding the rank of Superintendent or any rank higher than that of Superintendent, shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred by subsection 15(5).
(3) It shall be the duty of any proper officer to enforce, and ensure due compliance with, the provisions of this Act, and to make all due enquiries in relation thereto.
(4) Every person employed on any duty or service relating to the sales tax by the order or with the concurrence of the Director General (whether previously or subsequently expressed) shall be deemed to be the proper officer for that duty or service; and every act required by law at any time to be done by, or with any particular officer nominated for such purpose, if done by or with any person appointed
by the Director General to act for such particular officer, shall be deemed to be done by or with such particular officer.
Every person employed on any duty or service relating to the sales tax shall be deemed to be a public servant within the meaning of the Penal Code [Act 574].
(1) Every officer when acting against any person under this Act, shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such badge or authority card as he has been directed to carry under subsection 9(1) of the Customs Act 1967.
(2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer acting or purporting to act under this Act, if such officer is not in uniform and refuses to declare his office and produce his badge or authority card on demand being made by such person.
Part III — Charge to tax
Subject to this Act, sales tax shall be charged and levied on all taxable goods—
(a) manufactured in Malaysia, or acquired under section 9, by taxable person and sold, used or disposed of by him, otherwise than by sale or disposal to a licensed manufacturer authorized by the Director General to acquire such goods without payment of tax;
(b) imported into Malaysia by any person for home consumption.
(1) In the case of goods—
(a) sold by a taxable person; or
(b) manufactured or acquired under section 9 by a taxable person and—
(i) used by him otherwise than as materials in the manufacture of taxable goods; or
(ii) disposed of by him otherwise than by sale,
the sale value of such goods shall be determined in accordance with regulations made under this Act.
(2) In the case of goods imported into Malaysia for home consumption, the sale value of the goods shall be the sum of the following amounts, namely—
(a) the value of such goods for the purpose of customs duty determined in accordance with the Customs Act 1967;
(b) the amount of customs duty, if any, payable on such goods; and
(c) the amount of excise duty, if any, payable on such goods.
(3) Where goods are manufactured on behalf of any supplier of taxable goods from taxable goods supplied by him and the goods so manufactured are returned to the supplier of the taxable goods, then the sale value of the goods so manufactured may, subject to approval of the Director General, be the amount that the manufacturer charges for work performed by him.
Part IV — Exemptions and refund
The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any goods or class of goods from the whole or any part of the sales tax, or any person or class of persons from payment of the whole or any part of the sales tax, which otherwise would have been payable.
(1) Where any licensed manufacturer acquires taxable goods from another licensed manufacturer, such first mentioned manufacturer may acquire such goods as may be approved by the Director General free of sales tax provided such person is authorized by the Director General and subject to such conditions as may be prescribed, to acquire such goods free of sales tax.
(2) Where a licensed manufacturer imports taxable goods, such manufacturer may import such goods as may be approved by the Director General free of sales tax provided such person is authorized by the Director General to import such goods free of sales tax, subject to such conditions as may be prescribed.
(3) Where a person who is not licensed imports taxable goods on behalf of and for delivery to a licensed manufacturer, such person may deliver such goods as may be approved by the Director General free of sales tax provided such person is authorized by the Director General to import such goods on behalf of and for delivery to a licensed manufacturer free of sales tax, subject to such conditions as may be prescribed.
(4) Where a person who is not licensed acquires taxable goods from a licensed manufacturer on behalf of and for delivery to another licensed manufacturer, such person may acquire and deliver such goods as may be approved by the Director General free of sales tax
provided such person is authorized by the Director General to acquire such goods from a licensed manufacturer on behalf of and for delivery to another licensed manufacturer free of sales tax, subject to such conditions as may be prescribed.
(5) Where a licensed manufacturer requires another licensed manufacturer to complete the manufacture of taxable goods, the first mentioned manufacturer may acquire back such goods as may be approved by the Director General free of sales tax, provided such manufacturer is authorized by the Director General to acquire back such goods free of sales tax, subject to such conditions as may be prescribed and for the purpose of this Act such goods shall be construed as being manufactured by the first mentioned manufacturer.
(6) Where a licensed manufacturer acquires taxable goods which are deposited or kept in a customs warehouse or a warehouse licensed under section 65 of the Customs Act 1967, such manufacturer may acquire such goods as may be approved by the Director General free of sales tax, provided such manufacturer is authorized by the Director General to acquire such goods from a customs warehouse or licensed warehouse free of sales tax subject to such conditions as may be prescribed.
(7) Any approval and authority granted under subsection (1), (2),
(3), (4), (5) or (6) may be withdrawn at the discretion of the Director General at any time.
The Minister may, in any particular case, subject to such conditions as he may deem fit to impose—
(a) exempt any person or class of persons from the payment of the whole or any part of the sales tax which otherwise would have been payable by such person or such class of persons;
(b) direct the refund to any person or class of persons of the whole or any part of the sales tax paid by such person or such class of persons; or
(c) direct the refund to any person or class of persons of the whole or any part of the penalty paid by such person or such class of persons.
If—
(a) any goods in respect of which an order has been made under section 8 are subsequently disposed of contrary to any condition to which such exemption was made subject; or
(b) any person to whom an exemption has been granted or refund directed under this Part fails or ceases to comply with any condition subject to which such exemption was granted or refund directed, as the case may be,
then such sales tax shall be payable and any person found in possession of such goods, or the person to whom the exemption was granted, or refund has been directed, shall be jointly and severally liable to pay such sales tax.
Part IVA — *customs ruling
(1) Any person may apply, in the prescribed form together with the prescribed fee, to the Director General for a customs ruling in respect of any one or more of the following matters: ________________________________________________________
(a) the classification of goods;
(b) the determination of a taxable person;
(c) the principles to be adopted for the purposes of determination of value of goods; or
(d) any other matters to be prescribed by the Director General.
(2) An application under subsection (1) may be made—
(a) in respect of imported goods—
(i) at any time before the goods, that are the subject matter of the application, are to be imported or intended to be imported into Malaysia; or
(ii) at any later time, if the Director General may in his discretion permit; or
(b) in respect of manufactured goods—
(i) at any time before the goods, that are the subject matter of the application, are to be manufactured; or
(ii) at any later time, if the Director General may in his discretion permit.
(3) An applicant may withdraw his application at any time before a customs ruling is made and any payment made relating to the application for the customs ruling shall be forfeited by the Director General.
*NOTE—see section 7 of Sales Tax (Amendment) Act 2007 [Act A1283].
(1) Subject to subsection (3), the Director General shall make a customs ruling in respect of any matter specified in the application made under section 11A and such ruling shall bind the applicant.
(2) Any such customs ruling may be subject to such conditions as the Director General may deem fit to impose.
(3) The Director General may decline to make a customs ruling if, in his opinion—
(a) the information given by the applicant is insufficient to do so;
(b) the application is for a hypothetical situation; or
(c) an appeal under this Act is pending involving the subject matter referred to in the application.
(1) A customs ruling may be amended, modified or revoked by the Director General if—
(a) it contains an error which needs to be corrected;
(b) the customs ruling was based on an error of fact or law;
(c) there is a change in law relating to sales tax; or
(d) there is a change in the material fact or circumstances on which the ruling was based.
(2) The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant of the amendment, modification or revocation and, subject to subsection (3), such amended, modified or revoked customs ruling shall take effect from the date stated in the notice.
(3) Notwithstanding subsection (2), where a customs ruling has the effect of causing or increasing any tax liability in respect of any goods, and—
(a) the goods are imported within three months of the date the notice of the amendment, modification or revocation is given pursuant to a binding contract entered into before that date;
(b) the goods have left the place of manufacture or warehouse in the country from which they are being exported for direct shipment to Malaysia on the date the notice of the amendment, modification or revocation of the ruling is given; or
(c) the goods are imported on or before the date the notice of the amendment, modification or revocation is given but have not been released for the home consumption,
then the customs ruling which was made prior to amendment, modification or revocation under this section shall be applied to such goods.
(4) Notwithstanding subsection (2), and subject to section 32, if the amendment, modification or revocation to a customs ruling has the effect of decreasing any tax liability in respect of any goods, any higher tax that has been paid shall be treated as if the higher tax paid in error.
The Director General shall by a notice declare a customs ruling made under section 11B to be null, void and of no effect if the ruling has been obtained by the applicant by way of fraud, misrepresentation or falsification of facts.
Where an applicant receives two or more different customs rulings on the same subject matter, such rulings shall be treated as being null and void and such applicant shall immediately notify the Director General who shall, within thirty days from the date of notification, issue a new customs ruling.
Part V — Taxable persons—Licensing
Subject to this Act, sales tax shall be computed and paid by—
(a) any taxable person who carries on a business in Malaysia, whether for profit or otherwise, in respect of taxable goods manufactured by him in the course of such business;
(b) any person who imports taxable goods into Malaysia, in respect of such goods.
(1) Notwithstanding sections 12 and 13, where the Director General is satisfied that any separation of business activities is artificial, he may make a direction under this section directing that the persons named in that direction shall be treated as a single taxable person carrying on the activities of the business described in that direction and that single taxable person shall not continue to carry on the activities of such business unless he is licensed within twenty-one days from the date the direction is served on the last such persons of from such later date as may be specified in that direction.
(2) For the purposes of subsection (1), in determining whether any separation of business activities is artificial, regard shall be had to the extent to which the different persons carrying on those business activities are closely bound to one another by financial, economic and organizational links.
(3) The Director General may make a direction under this section naming any person if the Director General is satisfied—
(a) that the person is manufacturing or has manufactured taxable goods;
(b) that the activities in the course of which the person manufactures or has manufactured those taxable goods form only part of certain activities in the business and that the other activities in that business (whether or not they are similar to the activities carried on by that person) are being carried on concurrently or previously, or both, by one or more other persons; and
(c) that if all taxable goods manufactured in that business were taken into account, the person carrying on that business would, at the time of such direction, be required to be licensed by virtue of section 13.
(4) Any direction made under this section shall be served on each of the persons named in it.
(5) Where, after a direction has been given under this section specifying a description of the business, it appears to the Director General that any person who has not been named in that direction is manufacturing taxable goods in the course of activities which should be regarded as part of the activities of the business, the Director General may make and serve on that person a supplementary direction referring to the earlier direction and the description of business specified in it, and adding that person’s name to those of the persons named in the earlier direction with effect from—
(a) the date on which that person began to manufacture the taxable goods; or
(b) if the date of the earlier direction was later than the date mentioned in paragraph (a), the date with effect from which the single taxable person referred to in the earlier direction is licensed under subsection (1).
(6) Where, immediately before any direction (including a supplementary direction) is made under this section, any person named in the direction is licensed in respect of taxable goods manufactured by him as mentioned in subsection (3) or (5), his licence shall be revoked by the Director General with effect from—
(a) the date the single taxable person is licensed under subsection (1); or
(b) such later date as may be specified in that direction,
and upon the revocation of his licence he together with all the persons named in the direction shall be treated as a single taxable person under this section.
(7) In relation to a business specified in a direction under this section, the persons named in such direction together with any person named in a supplementary direction relating to that business (being the persons who together are to be treated as a single taxable person) are in subsections (8) and (9) referred to as “the constituent members”.
(8) Where any direction is made under this section, then for the purposes of this Act—
(a) the single taxable person carrying on the business specified in the direction shall be licensed in such name as the persons named in the direction may jointly nominate by notice in writing given to the Director General not later than fourteen days after the date the direction is served on the last of such persons or, in default of such a nomination, in such name as may be specified in the direction;
(b) any taxable goods manufactured by one of the constituent members in the course of the activities of the single taxable person shall be treated as being taxable goods manufactured by the single taxable person;
(c) each of the constituent members shall be jointly and severally liable for any sales tax payable by the single taxable person;
(d) without prejudice to paragraph (c), any failure by the single taxable person to comply with any requirement imposed by or under this Act shall be treated as a failure by each of the constituent members severally; and
(e) subject to paragraphs (a) to (d), the constituent members shall be treated as a partnership carrying on the business of the single taxable person and any question as to the scope of the activities of that business at any time shall be determined accordingly.
(9) Where it appears to the Director General that any person who is one of the constituent members should no longer be regarded as such for the purposes of paragraphs (8)(c) and (d) and the Director General gives notice to that effect, that person shall not have any liability by virtue of those paragraphs for anything done after the date specified in that notice and accordingly on that date he shall be treated as having ceased to be a member of the partnership referred to in paragraph (8)(e).
Notwithstanding anything contained in any other written law or rule of evidence to the contrary, where in any proceedings a document purporting to be a certificate under the hand of the Director General in respect of a decision made by him under section 11B is produced, such document shall be admissible in evidence and shall be accepted as sufficient evidence of the facts therein stated and the Director General shall not be required to give evidence in respect of such decision unless the court otherwise orders.
(1) Every person who manufactures taxable goods in the course of business shall apply to the senior officer of sales tax in the prescribed form to be licensed as a licensed manufacturer, and subject to section 14, no person shall manufacture taxable goods in the course of business unless such person is in possession of a licence issued under subsection (3).
(2) (Deleted by Act 337).
(3) Subject to subsection (4), and to being satisfied that a licence is required in the terms of paragraph 12(a) and subsection (1) of this section, the Director General shall issue a licence in the prescribed form.
(4) Before any licence is granted under this section, or where a licence has been granted under this section, the Director General may require the person applying for the licence, or the licensed manufacturer, as the case may be, to give such security for the due compliance by that person with the provisions of this Act and generally for the protection of the revenue as the Director General thinks fit; and where the Director General is at any time dissatisfied with any security given, he may require a new security in lieu thereof, or in addition thereto; and in default of such new security being given the Director General may suspend any licence previously granted. During any such suspension the holder of any licence granted shall be deemed to be unlicensed.
(5) Any person licensed as a manufacturer shall carry on business only at the place or places specified in the licence issued under subsection (3).
(1) If any taxable person ceases to carry on business, he shall forthwith surrender his licence to the Director General.
(2) If any taxable person ceases to carry on business as such, or dies, or being a company is dissolved, the Director General shall revoke the licence.
(3) If any taxable person fails to act or is found acting contrary to sections 17, 17A, 18, 19, or subsections 22(1) and (2), the Director General may revoke the licence, and if such person continues to carry on the same business after such revocation, he shall be deemed to carry on the business without a licence under this Act.
(4) Before revoking a licence under subsection (2), the Director General shall serve a notice of revocation of the licence on the person
to whom the licence was issued and that licence is revoked with effect from the date as specified in the notice.
(5) Before revoking a licence under subsection (3), the Director General shall serve a notice on the person to whom the licence was issued informing him of the proposed revocation and giving him an opportunity to make representation on the matter.
(6) Where the Director General is satisfied, after considering the representation of a person made under subsection (5) that the licence of the person should be revoked, he shall serve a notice of revocation of the licence on the person informing him that his licence is revoked from the date specified in the notice.
The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any class of persons from subsection 13(1):
Provided that, notwithstanding that any person is exempted under such order, such person may apply to be licensed as a licensed manufacturer, whereupon the provisions of this Act shall apply to such person.
Part VI — Rates of tax and computation of tax payable
s 15Powers of Minister to fix the rates of sales tax by orders to be approved by the House of RepresentativesOpen ↗
(1) The Minister may, from time to time, by order published in the Gazette, fix the rates of sales tax to be levied under this Act.
(2) Any order made under subsection (1) of this section shall, at the next meeting of the House of Representatives be laid before such House and shall, at the expiration of one hundred and twenty days
from being so laid or of such extended period as the House of Representatives may, by resolution, direct, cease to have effect if and insofar as it is not confirmed by a resolution passed by the House of Representatives within the said one hundred and twenty days or, if such period has been extended, within such extended period.
(3) Where an order ceases to have effect in whole or in part as provided by subsection (2) of this section, then any sales tax levied in pursuance of such order or, as the case may be, of such part thereof as ceases to have effect shall, subject to subsection (4) of this section, be repayable to the person by whom such sales tax was paid.
(4) Unless the Minister shall otherwise direct, no sales tax repayable under subsection (3) of this section shall be repaid, unless the person entitled to such repayment makes a claim therefor to the Director General within one year from the day on which the order ceases to have effect in whole or in part as provided by subsection (2) of this section; and such claim shall be made in writing and shall contain such particulars as the Director General may, by general or special order, require.
(5) If any question arises whether any particular goods are or are not included in a class of goods appearing in an order under subsection (1) of this section, such question shall be decided by the Director General.
Subject to this Act, sales tax shall be levied—
(a) on the sale value at the rate in force at the time at which the sales tax is due; or
(b) on the quantity of goods sold, used or disposed of, or imported, at the rate in force at the time at which the sales tax is due.
Part VII — Invoices, records, returns and assessment
(1) Every taxable person who sells any taxable goods shall issue an invoice in the national language or in English to the purchaser in respect of the transaction, and shall state thereon the amount of sales tax payable separately to the prices for which the goods are sold as well as the quantities of goods sold.
(2) No invoice showing an amount which purports to be sales tax shall be issued on the sale of any goods—
(a) which are not taxable goods; or
(b) by a person who is not a taxable person.
(3) The amount of sales tax payable shall be recoverable by the taxable person from the purchaser in addition to the price and any other amount due by the purchaser in respect of the goods.
(4) (Deleted by Act A782).
(1) Subject to subsection (2), for the purposes of any provision under this Act in relation to an invoice, a taxable person shall be treated as having issued an invoice to a purchaser notwithstanding that there is no delivery of any equivalent document in paper form to the purchaser if the requisite information is recorded in a computer and—
(a) is transmitted to the purchaser by electronic means; or
(b) is produced on any material other than paper and is delivered to the purchaser.
(2) No provision in relation to computer invoice shall be treated as having been complied with unless the taxable person and the purchaser—
(a) have obtained the Director General’s approval in writing—
(i) to transmit the document by electronic means, or to produce the document by means of a computer on any material other than paper and to deliver that document; or
(ii) to receive the document through that transmission or delivery,
subject to such conditions as he may deem fit to impose; and
(b) comply with such requirements as may be determined by the Director General.
(1) Every taxable person shall, in accordance with regulations made under this Act, keep full and true records written up to date of all transactions which affect or may affect his liability to sales tax.
(2) The records which are required to be kept in accordance with this section shall be preserved for a period of six years from the latest date to which such records relate.
(1) Every taxable person shall within twenty-eight days after the end of each taxable period deliver to the proper officer a return in the prescribed form setting forth the aggregate amount of the sale value of all taxable goods sold by him during that period, the amount of sales tax payable on those goods, and such other particulars as may be prescribed or as may be required by the Director General; and the return shall be verified by declaration in the prescribed form.
(2) The Director General may, at his discretion, permit any licensed manufacturer to deliver the return required under subsection (1) at any interval longer than one taxable period but in no case shall any such interval be longer than six consecutive taxable periods.
(3) Any permission granted under subsection (2) may be withdrawn by the Director General at his discretion at any time whereupon a return, covering the period from the beginning of the first consecutive taxable period for which a return has not been delivered to the end of the taxable period in which the permission is withdrawn, is to be delivered within twenty-eight days of the end of such period and thereafter subsection (1) will apply.
(1) Any return furnished under section 19 may be accepted by the proper officer as sufficient proof of the matters therein contained, and sales tax may be assessed by the proper officer accordingly.
(2) If the proper officer has reason to believe that the amount of sales tax shown in a return made by any taxable person under section 19 as payable on any goods is less than the amount payable under this Act, he may assess the sales tax at such greater amount as he deems fit and a notice in writing of such amount shall be served on such person.
(3) If the proper officer has reason to believe that sales tax is payable on any goods under paragraph 6(a) by any person who has not made a return in respect thereof, he may assess the sales tax at such amount as he deems fit and a notice in writing of such amount shall be served on such person.
The sales tax payable on any goods under paragraph 6(b) shall be assessed by the proper officer.
Part VIII — Collection, recovery, drawback, refund and remission
(1) The sales tax chargeable under paragraph 6(a) shall be due at the time the taxable goods are sold, disposed of otherwise than by sale or first used otherwise than as material in the manufacture of taxable goods, by the taxable person.
(2) Any sales tax chargeable under paragraph 6(a) which falls due during any taxable period shall be payable within twenty-eight days from the expiration of that taxable period.
(3) Any sales tax chargeable under paragraph 6(b) shall be due and payable—
(a) in the case of goods cleared for home consumption directly at the port of importation, or goods entered for removal to an inland station, and there cleared for home consumption, at the time of final Customs clearance;
(b) in the case of goods removed to a customs warehouse or a licensed warehouse subsequent to importation, at the time of final clearance from such warehouse for home consumption.
(4) Where any taxable person who ceases to carry on business as a manufacturer is succeeded in such business by a person who—
(a) purchases from him any stock of taxable goods which is on hand at the date of cessation, or
(b) acquires such stock as a trustee, or receiver, or liquidator or donee, or beneficiary on the decease of such taxable person,
no sales tax shall be due on such purchase or acquisition, but such person shall be deemed to be a taxable person and required to be licensed under section 13 in relation to such goods for the purposes of this Act.
(5) Where any taxable person who ceases to carry on business as a manufacturer has in stock any taxable goods on which sales tax has not been paid and where subsection (4) does not apply, such person shall include particulars of those goods in the return to be furnished by him for his last taxable period as if such goods had been sold by him during such taxable period, and he shall pay sales tax thereon accordingly.
(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.
(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.
(3) Any penalty or surcharge imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254], 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 subsection 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.
(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 nontaxable 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.
Where any amount of sales tax remains unpaid after the last day on which it was payable under subsection 22(2) or repayable under section 31D, as the case may be—
(a) a penalty equal to ten per cent of such unpaid amount shall thereupon be payable;
*(b) if the sales tax due and payable remains unpaid for more than thirty days after the last day on which it was so payable or repayable the rate of penalty under paragraph (a) on such unpaid sales tax shall be increased by ten per cent for the second period of thirty days after such last day and for every succeeding period of thirty days or part thereof during which such amount remains unpaid to a maximum of fifty per cent. ________________________________________________________
*NOTE—Previously “two per cent” – see Sales Tax (Amendment) Act 1999 [Act A1058].
s 25Goods subject to the control of Customs not to be delivered until sales tax paid as demandedOpen ↗
In the case of imported taxable goods, no person shall be entitled to obtain delivery of such goods from the control of the Customs until the sum assessed by the proper officer by way of sales tax on those goods has been paid in full.
Where any sales tax, penalty or surcharge is due and payable by—
(a) a company;
(b) a firm; or
(c) a society, an association or other body of persons,
then notwithstanding anything to the contrary in this Act or in any other Act, the directors of such company including persons who were directors of such company, or the partners of such firms, including any persons who were partners of such firm, or the members of such society, association or other body of persons, including any persons who were members of such society, association or other body of persons, during such taxable period, as the case may be, shall together with such company, firm, society, association or other body of persons, be jointly and severally liable for the sales tax, penalty or surcharge payable:
Provided that in relation to a company that is being wound up, the directors of such company shall only be so liable where the assets of the company are insufficient to meet the amount due, after paying any sums having priority under the Companies Act 1965 in relation to the application of the assets of the company in such winding up over the sales tax, penalty or surcharge.
If the Director General has reason to believe that a taxable person is about to leave Malaysia before any sales tax due by him becomes payable in accordance with the provisions of this Act, the sales tax shall, if the Director General deems fit, be payable on such earlier date as the Director General determines and, if the whereabouts of the taxable person are known to the Director General, the taxable person shall be notified accordingly.
(1) Where the Director General has reason to believe that any person is about or is likely to leave Malaysia without paying—
(a) any sales tax payable by him;
(b) any penalty payable by him under section 24;
(c) any surcharge payable by him under subsection 30(1B); or
(d) any other moneys recoverable from him under this Act,
he may issue to any Director of Immigration a certificate containing particulars of the sales tax, penalty, surcharge or other moneys so payable with a request that such person be prevented from leaving Malaysia unless and until he pays the sales tax, penalty, surcharge or other moneys so payable, or furnishes security to the satisfaction of the Director General for their payment.
(2) Subject to any order issued or made under any written law for the time being in force relating to banishment or immigration, any Director of Immigration who receives a request under subsection (1) in respect of a person shall exercise all measures which may include the removal and retention of any certificate of identity, passport, exit permit or other travel documents in relation to that person as may be necessary to give effect to the request.
(3) The Director General shall cause a notice of the issue of a certificate under subsection (1) to be served personally or by registered post on the person to whom the certificate relates:
Provided that the non-receipt of the notice by that person shall not invalidate anything done under this section.
(4) Where the person in respect of whom a certificate has been issued under subsection (1) produces on or after the date of the certificate a written statement signed by the Director General stating that all the sales tax, penalty, surcharge or other moneys specified in the certificate have been paid, or that security has been furnished for its payment, that statement shall be sufficient authority for allowing that person to leave Malaysia.
(5) No legal proceedings shall be instituted or maintained against the Government, a State Government or any other public officer in respect of anything lawfully done under this section.
(6) In this section, “Director of Immigration” means any Director of Immigration appointed under subsection 3(1A) of the Immigration Act 1959/1963 [Act 155].
(1) Where any sum by way of sales tax, penalty or surcharge is due and payable by a taxable person, the Director General may, by notice in writing (a copy of which shall be forwarded to the taxable person at his last known place of address) require—
(a) any person by whom any money is due or accruing or may become due to the taxable person;
(b) any person who holds or may subsequently hold money for or on account of the taxable person;
(c) any person who holds or may subsequently hold money on account of some other person for payment to the taxable person; or
(d) any person having authority from some other person to pay money to the taxable person,
to pay to him forthwith, or within such time as the Director General allows, such money (not being salary or wages due or accruing due to the taxable person) or so much thereof as is sufficient to pay the sum due and payable by the taxable person as aforesaid.
(2) All payments made pursuant to a notice under this section shall be deemed to be made on behalf of the taxable person and with the authority of the taxable person and of all other persons concerned.
Drawback of the full amount of sales tax paid in respect of goods which are subsequently exported from Malaysia may, subject to regulations made under this Act, be allowed.
s 30Payment of sales tax, etc., short paid or erroneously refunded and payments by instalmentsOpen ↗
(1) Where—
(a) the whole or any part of any sales tax, penalty or other moneys payable under this Act has not been paid; or
(b) the whole or any part of any sales tax, penalty or other moneys after having been paid, has been erroneously refunded,
then, provided a demand is made within three years from the date on which the sales tax, penalty or other moneys were payable, or deficient sales tax, penalty or other moneys were paid, or the refund was made, as the case may be, the person—
(aa) liable to pay—
(i) the sales tax, penalty or other moneys; or
(ii) the deficient sales tax, penalty or other moneys; or
(bb) to whom the refund was erroneously made,
shall pay the sales tax, penalty or other moneys, or the deficient sales tax, penalty or other moneys, or repay the refund erroneously paid to him.
(1AA) Without prejudice to subsection (1), any goods belonging to the person referred to in subsection (1) which may be in Excise or Customs control or at a place or places specified in the licence issued under section 13 may be seized until the sales tax, penalty or other moneys, or the deficient sales tax, penalty or other moneys, are paid, or the refund erroneously paid to him is repaid.
(1A) The Director General may allow the sales tax or penalty referred to in subsection (1) to be paid by instalments, under such circumstances as may be prescribed by regulations made under this Act, in such amounts and on such dates as he may determine; and where the amount of sales tax is allowed to be paid by instalments under this subsection, paragraph 24(b) shall not be applicable to such amount as from the date the Director General allows such payment by instalments.
(1B) If there is a default in payment of any one instalment under subsection (1A) on its due date for payment of the balance of amount payable then the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge equal to ten per cent of that balance and the surcharge shall be recoverable as if it were due and payable under this Act.
(1C) Nothing in subsections (1A) and (1B) shall prejudice the exercise of the rights and power under this section by the Director General to seize or sell any goods belonging to the person liable to pay such sales tax, penalty or other moneys for recovery of the
amount payable under subsections (1) and (1B) or any outstanding balance thereof.
(2) Should the sales tax, penalty or other moneys or deficiency, or the refund to be repaid remain unpaid, as the case may be, the Director General may after giving not less than 30 days’ notice in writing to the owner or his agent (if the name and address of such owner or agent is known to him) or after due notice in the Gazette (if the name and address of such owner or agent is not known to him) sell such goods.
(3) The proceeds of the sale of any such goods shall be applied to the payment of the sales tax, penalty and other moneys or recovery of the amount due or other charges which may be due in respect of selling off such goods, and the surplus if any, shall be paid to the owner of such goods and if the owner cannot be found within one month of the sale, such surplus shall be paid to the Consolidated Fund.
(4) If at the sale of any such goods no sufficient bid is forthcoming to defray the sales tax, penalty or any other moneys payable or deficient sales tax, penalty or other moneys payable or the refund erroneously paid, as the case may be, the goods shall be forfeited to the Government and shall be disposed of in such manner as the Director General may direct.
(5) Every auction sales shall under this section be conducted by or in the presence of a senior officer of sales tax.
Subject to such conditions as may be prescribed, where any licensed manufacturer acquires from a person goods, in respect of which sales tax has previously been paid, the vendor may apply to the Director General for a refund of the sales tax so paid in respect of the goods to which the transaction relates, provided such manufacturer holds the approval and authorization of the Director General to acquire such goods free of sales tax; and where the Director General is satisfied that the prescribed conditions have been complied with, he
shall refund the vendor the amount of sales tax previously paid by such person in respect of such goods:
Provided that no such refund shall be allowed unless a claim in respect thereof is made within one year after the date of the transaction to which the claim relates.
(1) A licensed manufacturer may apply to the Director General, in the return furnished by him in accordance with section 19, for the deduction of such amount of sales tax paid in respect of goods purchased by him during the taxable period to which the return relates.
(2) The Director General shall allow the deduction applied under subsection (1) subject to such conditions as may be prescribed.
A licensed manufacturer in a return furnished by him in accordance with section 19 may deduct, in accordance with the regulations made under this Act, the amount of sales tax paid in respect of taxable goods returned by a purchaser or discounts subsequently given to the purchaser, from the amount of sales tax accounted for in the return:
Provided that the licensed manufacturer has issued to the purchaser a credit note containing the requisite particulars.
(1) Any person who is or has ceased to be a taxable person may make a claim to the Director General for a refund of the whole or any part of any sales tax paid by him in respect of taxable goods if—
(a) the sales tax has been paid by such person on or after 1 January 2003;
(b) the whole or any part of the sales tax payable to such person has been provided in his accounts as doubtful debt or has been written off in his accounts as bad debts; and
(c) the Director General is satisfied that all reasonable efforts have been made by such person to recover the sales tax.
(2) Where the person mentioned in subsection (1)—
(a) has not received any payment in respect of the sale of taxable goods, such person may make a claim for the whole of the sales tax paid; or
(b) has received any payment in respect of the taxable goods, such person may make a claim for the difference between the sales tax paid and amount calculated in accordance with the following formula:
A x C B
where A is the payment received in respect of the sale of such taxable goods; B is the sale value of such taxable goods plus sales tax payable on such goods; and C is the sales tax payable on such goods.
(3) The person mentioned in subsection (1) may make a claim for the refund within six years from the date the sales tax is paid by him.
(4) For the purpose of this section—
“bad debt” means the outstanding amount of the payment in respect of the sale of taxable goods including the sales tax which is due to the person but has not been paid to, and is irrecoverable by the person;
“doubtful debt” means a provision made with respect to the outstanding amount in the person’s accounts consistent with the generally accepted accounting principles.
Where a refund of sales tax has been made under section 31C by the Director General to a person and any payment in respect of the sale of taxable goods for which the sales tax is payable is subsequently received by the person, the person shall repay to the Director General an amount calculated in accordance with the following formula:
A x C B
where A is the payment received in respect of the sale of such taxable goods; B is the sale value of such taxable goods plus sales tax payable on such goods; and C is the sales tax payable on such goods.
It shall be lawful for the Director General, if it is proved to his satisfaction that any sales tax or penalty has been overpaid or erroneously paid under this Act, to order the refund of the sales tax or penalty that was overpaid or erroneously paid subject to such limit as may be prescribed by regulations made under this Act:
Provided that—
(a) no such refund shall be allowed unless a claim in respect of it is made in the prescribed form within one year after the overpayment or erroneous payment was made; and
(b) the Director General may reduce or altogether disallow any refund due under this section to the extent that the refund would unjustly enrich the claimant.
The Minister may, if he thinks it just and equitable to do so, and subject to such conditions as he may deem fit to impose, remit the whole or any part of any sales tax due and payable under this Act, or the whole or any part of any penalty payable under section 24.
Part IX — Inspection, search, seizure and arrest
(1) Every person having information about any matter into which it is the duty of the proper officer to inquire shall, upon being required by him to do so, give such information.
(2) Every person required by the proper officer to produce a document or other thing which is within the power of such person to produce, and which is a document or thing required under this Act or a document or thing used in any transaction or other matter relating to sales tax or a document or thing into which it is the duty of the proper officer to inquire under this Act, shall produce such document or thing.
(1) Any senior officer of sales tax may at any time, if his duties so require, take samples of any goods to ascertain whether they are
goods of a description liable to sales tax, or to ascertain the sales tax payable on such goods, or for such other purposes as he may deem necessary, and such samples may be disposed of in such manner as he may direct.
(2) No payment shall be made for any sample taken under subsection (1), but the proper officer shall give a receipt of any such sample.
(1) Any senior officer of sales tax shall for the purposes of this Act at all times have access to any place or premises where a manufacturer or importer carries on his business.
(2) Where any senior officer of sales tax enters upon any premises in accordance with this section, then—
(a) he may require the manufacturer or importer, as the case may be, to produce any book, document, or thing, which such manufacturer or importer is required to keep under the provisions of this Act, or which relate to any taxable goods;
(b) he may examine any book, document or thing and take copies of any book or document;
(c) he may seize and detain any book, document or thing, if in his opinion it may afford evidence of the commission of any offence under this Act;
(d) he may require any manufacturer or importer or any person employed by such person or importer to answer questions relating to any book, document or thing, or to any entry in any book, document, or to any taxable goods;
(e) he may require any container, envelope, or other receptacle, in any such premises to be opened;
(f) he may at the risk and expense of the manufacturer or importer, open and examine any package, or any goods or materials, in any such premises;
(g) he may take and retain without payment such samples of any goods or materials as he may think necessary for the performance of his duties.
(2A) (Deleted by Act A1110).
(2B) (Deleted by Act A1110).
(3) Where the senior officer of sales tax acting under this section is unable to obtain free access to any premises where a manufacturer or importer carries on his business or to any receptacle contained therein, he may, at any time, enter such premises, and open such receptacle, in such manner, if necessary by force, as he may think necessary.
(4) Where, on the entry upon any premises under the provisions of this section, any taxable goods are found in relation to which any offence under the provisions of this Act has been committed, then such taxable goods shall be liable to forfeiture.
(1) Whenever it appears to any Magistrate, upon written information upon oath and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling house, shop, or other building or place, or on board any vessel or any aircraft, there are concealed or deposited any goods, books, documents or thing which may afford evidence of an offence against this Act, such Magistrate may issue a warrant authorizing any officer of sales tax named therein, at any time, and with or without assistance—
(a) to enter such dwelling house, shop or other building or place, vessel, or aircraft and there to search for and seize any such goods, books, documents or things;
(b) to arrest any person being in such dwelling house, shop or other building, place, vessel or aircraft in whose possession such goods are found or who may reasonably be suspected as having concealed or deposited such goods.
(2) The officer authorized in accordance with subsection (1) may if it is necessary so to do—
(a) break open any outer or inner door of such dwelling house, shop or building, place, vessel or aircraft and enter every part thereof, if necessary forcibly;
(b) remove by force any obstruction to such entry to search or to seize as he is empowered to effect;
(c) detain every person found in such dwelling house, shop or building, place, vessel or aircraft until the search has been completed.
Whenever it appears to the senior officer of sales tax that there is reasonable cause to believe that in any dwelling house, shop or other building, place, vessel or aircraft there are concealed or deposited any goods, books, documents or things which may afford evidence of an offence against this Act, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant such goods, books, documents, or things are likely to be removed, he may exercise in, upon and in respect of such dwelling house, or shop or other building, place, vessel or aircraft all the powers mentioned in section 37 in the same manner as if he were empowered so to do by a warrant issued under that section.
(1) The proper officer may stop and examine any vehicle, vessel or aircraft for the purpose of ascertaining whether any goods in respect of which he has reason to believe that an offence against this Act has
been committed are contained therein; and the person in control or in charge of such vehicle, vessel or aircraft shall, if required so to do by the proper officer, stop the same and allow the proper officer to examine it or move it to another place for search, and shall not proceed until permission to do so has been given by the proper officer.
(2) The person in control or in charge of any vehicle, vessel or aircraft examined under this section shall on request by the proper officer open all parts of it for examination by the proper officer and take all measures necessary to enable such examination as the proper officer considers necessary to be made.
(1) Any senior officer of sales tax exercising his powers under sections 36, 37, 38 and 39 shall be given access to any recorded information or computerized data, whether stored in a computer or otherwise.
(2) In addition, a senior officer of sales tax exercising his powers under sections 36, 37, 38 and 39—
(a) may inspect and check the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with that information or data; and
(b) may require—
(i) the person by whom or on whose behalf the senior officer of sales tax has reasonable cause to suspect the computer is or has been so used;
(ii) the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material,
to provide him with such reasonable assistance as he may require for the purposes of this section.
(3) For the purposes of subsection (1), “access” includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of recorded information or computerized data.
(1) All goods, books, documents or things in respect of which the proper officer has reasonable cause to suspect that there has been committed any offence against this Act, or any violation of any of the provisions of this Act or of any condition subject to which any licence or permit has been granted under this Act, and any receptacle, package, vehicle, vessel not exceeding 200 tons net registered tonnage, or aircraft in which such goods may be found or which has been used in connection with such offence or violation, and any books or documents which may reasonably be believed to have a bearing on the case, may be seized by the proper officer.
(2) Whenever any goods, receptacle, package, vehicles, vessels or aircraft are seized under this Act, the proper officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, vehicles, vessels or aircraft, if known, either by delivering such notice to him personally or by post at his place of abode, if known:
Provided that such notice shall not be required to be given where such seizure is made on the person or in the presence of the offender or the owner or his agent or, in the case of a vessel or an aircraft, in the presence of the master or pilot thereof, as the case may be.
(3) The provisions of this section relating to the seizure of—
(a) any goods shall apply to all the contents of any package or receptacle in which the same are found, and to any article used to conceal the same;
(b) any vessel or aircraft shall apply also to the tackle, equipment and furnishings of such vessel or aircraft;
(c) any vehicle shall apply also to all equipment thereof, and if an animal drawn vehicle, to any animal, by which the same is drawn.
(4) Any goods of a perishable nature, or any animals seized under the provisions of this section, may forthwith be sold and the proceeds of the sale held to abide the result of any prosecution or claim.
When any vehicle, vessel or aircraft has been seized under this Act, the senior officer of sales tax may, at his discretion, temporarily return such vehicle, vessel or aircraft to its owner upon security being furnished to the satisfaction of the senior officer of sales tax that the vehicle, vessel or aircraft shall be surrendered to him upon demand.
(1) Any officer of sales tax may arrest without warrant—
(a) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence against this Act;
(b) any person whom he may reasonably suspect to have in his possession any goods liable to seizure under this Act;
(c) any person whom he may reasonably suspect to have committed an offence against this Act,
and such officer of sales tax may search or cause to be searched any person so arrested:
Provided that—
(a) any person who requests that his person be searched in the presence of a senior officer of sales tax shall not be searched except in the presence of and under the supervision of such
officer, but such person may be detained until the arrival of such officer, or taken to any office or police station where such officer may be found;
(b) the goods and baggage of any person who requests to be present when they are searched and so presents himself within a reasonable time shall not be searched except in his presence;
(c) no female shall be searched except by another female with strict regard to decency.
(2) Every person arrested under this section shall be taken to a police station or detained in the custody of the proper officer.
(3) If any person liable to arrest under this Act is not arrested at the time of committing the offence for which he is so liable, or after arrest makes his escape, he may at any time thereafter be arrested and dealt with as if he had been arrested at the time of committing such offence.
(4) Any senior officer of sales tax may cause to be taken photographs and finger and thumb impressions of any person charged with an offence against this Act.
(5) Every person so arrested may be released from custody—
(a) on his depositing such reasonable sum of money as the proper officer may require;
(b) on his executing a bond with such surety or sureties, as the proper officer may require; or
(c) on his depositing such reasonable sum of money as the proper officer may require and his executing a bond, with such surety or sureties, as the proper officer may require.
(6) Any person who has been released from custody under subsection (5) may be arrested without warrant by any officer of sales tax—
(a) if such officer has reasonable grounds for believing that any condition on or subject to which such person was released or otherwise admitted to bail has been or is likely to be breached; or
(b) on being notified in writing by the surety of such person that such person is likely to breach any condition on or subject to which such person was released and that the surety wishes to be relieved of his obligation as surety.
Part X — Criminal offences
Without prejudice to any other liability incurred under this Act, any person who—
(a) fails or refuses to comply with the requirements of section 12, 12A, 13, 17, 17A, 18, 19, 22, or 28;
(b) carries on business at any place or premises not specified in the licence issued under section 13;
(c) fails or refuses to produce any book or document for the examination or retention by the proper officer in accordance with the requirements of this Act;
(d) fails or refuses to give correct information or refuses to give any information which he is required to give relating to sales tax;
(e) pays a lesser amount of sales tax than is required by this Act;
(ea) contravenes subsection 63A(2);
(f) in any way obstructs any proper officer in the discharge of his functions under this Act; or
(g) contrary to subsection 17(2), issues an invoice showing an amount which purports to be sales tax,
shall be guilty of an offence against this Act, and such person shall be liable to imprisonment for a term not exceeding twelve months or to a fine not exceeding five thousand ringgit or to both.
(1) Any person who wilfully with intent to evade or to assist any other person to evade sales tax—
(a) omits from a return made under this Act or any regulations made under this Act any information in relation to any matter affecting the amount of his or the other person’s chargeability to sales tax;
(b) makes any false statement or entry in any return, claim or application made under this Act or any regulations made under this Act;
(c) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in pursuance of this Act or any regulations made under this Act;
(d) prepares, maintains or authorizes the preparation or maintenance of any false book of accounts, false invoices or other false records, or falsifies or authorizes the falsification of any book of accounts, invoices or records; or
(e) makes use or authorizes the use of any fraud, art or contrivance,
shall be guilty of an offence against this Act and such person shall be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
(2) Where in any proceedings under this section it is proved that a false statement or false entry (whether by omission or otherwise) has
been made in a return, claim or application furnished under this Act or any regulations made under this Act by or on behalf of any person, or in any books of accounts, invoices or other records maintained by or on behalf of any person, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade sales tax.
(3) A reference in this section to a person who makes use of any fraud, art or contrivance, or authorizes the use of any fraud, art or contrivance to evade sales tax includes a reference to a person who, without the authority of the Director General—
(a) destroys, damages, erases or otherwise manipulates the data stored in, or used in connection with, a computer;
(b) introduces into or records or stores in a computer, by any means, data for the purpose of—
(i) destroying, damaging, erasing or altering other data stored in that computer; or
(ii) interfering with, interrupting or obstructing the lawful use of that computer, or the data stored in that computer; or
(c) otherwise uses a computer,
the purpose or effect of which is to evade sales tax.
(4) For the purposes of subsection (3), “data” includes any computer program or part of a computer program being a program approved by the Director General for use under section 17A or 18, or any regulations made under this Act.
Where any person—
(a) aids, abets, assists, incites or induces any other person to make or makes on behalf of another person an incorrect return, account, statement or declaration resulting in a short payment of sales tax by the person liable for its payment; or
(b) aids, abets, assists, incites or induces any other person to commit an offence under section 43,
such first-mentioned person shall be guilty of an offence against this Act and shall be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding twelve months or to both.
(1) Where an offence against this Act or any regulation made thereunder has been committed by a company, a firm, a society, an association or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society, association or other body of persons or was purporting to act in such capacity shall be deemed to be guilty of that offence unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.
(2) Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default he shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of any clerk, servant or agent, or of the clerk or servant of such agent provided that such act, omission, neglect or default was committed by such clerk, or servant in the course of his employment or by such agent when acting on behalf of such person or by the clerk or servant of such agent when acting in the course of his employment in such circumstances that had such act, omission, neglect or default been committed by the agent his principal would have been liable under this section.
(Deleted by Act A1110).
Part XI — Provisions as to trials and proceedings
Notwithstanding the provisions of any written law to the contrary, a Sessions Court shall have jurisdiction to try any offence under this Act and to impose punishment under this Act for any such offence.
(1) When any goods suspected of being taxable goods or otherwise liable to seizure have been seized, it shall be sufficient to open and examine five per centum only of each description of the package or receptacle in which such goods are contained.
(2) If it is necessary to test any goods seized under this Act, it shall be sufficient to test only a sample not exceeding five per centum in volume or weight of the goods examined under subsection (1).
(3) The court shall presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.
(1) In any prosecution under this Act, a certificate of analysis under the hand of an analyst shall, on production thereof by the prosecutor, be sufficient evidence of the facts stated therein unless the defendant requires that the analyst be called as a witness, in which case he shall give notice thereof to the prosecutor not less than ten days before the day on which the summons is returnable; and in like manner a certificate of analysis under the hand of an analyst shall, on
production thereof by the defendant, be sufficient evidence of the facts stated therein, unless the prosecutor requires that the analyst be called as a witness.
(2) A copy of the certificate referred to in subsection (1) shall be sent to the defendant or the prosecutor, as the case may be, at least ten days before the day fixed for the hearing of the summons, and if it is not so sent the court may adjourn the hearing on such terms as it may think proper.
(3) In this section “analyst” means—
(a) a person employed as a Chemist in the Department of Chemistry, or as a Chemist or an Assistant Chemist at the Institute for Medical Research;
(b) the Senior Chemist, Department of Agriculture;
(c) a person employed as a Chemist, or a Geologist in the Geological Survey Department; and
(d) any other person or class of persons who is or are declared by the Minister charged with responsibility for chemistry, by notification in the Gazette, to be an analyst or analysts for the purposes of this section.
(4) If an analyst is called by the defendant as provided by subsection (1) of this section, he shall be called at the expense of the defendant unless the court otherwise directs.
(5) If in any trial or proceedings under this Act it is necessary to determine the alcoholic content of any liquor, the certificate of the proper officer as to such alcoholic content shall be accepted as if the proper officer were an analyst and in any such case subsections (1) and (4) of this section shall apply in the same manner and to the same extent as if the proper officer were an analyst.
Where in any prosecution under this Act it is relevant to ascertain particulars as to the registration or licensing of any vessel or conveyance registered or licensed in any port or place in Malaysia or in Singapore, a certificate purporting to be signed by the officer responsible under any written law for the time being in force in Malaysia or any part thereof or in Singapore for such registration or licensing shall be prima facie evidence as to all particulars concerning such registration or licensing contained therein, and the burden of proving the incorrectness of any particulars stated in such certificate shall be on the person denying the same.
s 51Manner of seizure not to be enquired into on trial before court or on appeal to High CourtOpen ↗
On any trial before any court and in any proceedings on appeal in the High Court, relating to the seizure of goods subject to forfeiture under this Act, the court shall proceed to such trial or hear such appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except insofar as the manner and form of seizure may be evidence of such merits.
(1) Except as provided under section 52, the name and address of an informer and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any proper officer or any person who in the ordinary course of his duties comes into possession of or has control of or access to such information to any person except the designated officer of sales tax authorized by the Director General.
(2) Any person who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding five years or to both.
(1) Except as hereinafter provided, no witness in any civil or criminal proceedings under this Act shall be obliged or permitted to disclose the name or address of an informer, or the substance of the information received from him, or state any matter which might lead to his discovery.
(2) Subject to subsection (3), if any books, documents or papers, which are produced in evidence or liable to inspection in any civil or criminal proceeding under this Act, contain any entry in which any informer is named or described or which might lead to his discovery, the court shall cause all such passages to be concealed from view or to be obliterated, but only to the extent necessary to protect the informer from discovery.
(3) If on trial for any offence under this Act, the court, after full enquiry into the case, believes, that the informer wilfully made in his complaint a material statement which he knew to be false or did not believe to be true, or if in any other proceeding the court is of opinion that justice cannot fully be done between the parties thereto without the discovery of the informer, it shall be lawful for the court to require the production of the original complaint, if in writing, and permit enquiry and require full disclosure concerning the informer.
(1) All goods liable to seizure under the provisions of this Act shall be liable to forfeiture.
(2) For the purpose of this section and of sections 54, 55, 56, 58 and 60 the word “goods” shall be deemed to include receptacles, conveyances, vessels and aircraft.
(3) All things forfeited shall be delivered to the Director General and shall be disposed of in accordance with his directions.
(1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which a prosecution with regard thereto has been held.
(2) An order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence against this Act has been committed and that the goods were the subject matter of, or were used in the commission of, the offence, notwithstanding that no person may have been convicted of such offence.
s 55Goods seized in respect of which there is no prosecution deemed to be forfeited if not claimed within one monthOpen ↗
(1) Where no prosecution is initiated with regard to any goods seized under this Act, such goods shall be deemed to be forfeited at the expiration of one calendar month from the date of seizures unless claim thereto is made before that date in the manner hereinafter set forth.
(2) Any person asserting that he is the owner of such goods and that they are not liable to forfeiture may personally, or by his agent authorized in writing in that behalf, give written notice to a senior officer of sales tax that he claims the same.
(3) On receipt of such notice the senior officer of sales tax shall refer the claim to the Director General who may direct that such goods be released or may direct such senior officer of sales tax, by information in the prescribed form, to refer the matter to the Sessions Court Judge for his decision.
(4) The Sessions Court Judge shall issue a summons requiring the person asserting that he is the owner of the goods and the person from whom they were seized to appear before him, and upon their appearance or default to appear, due service of such summons being proved, the Sessions Court Judge shall proceed to the examination of the matter and on proof that an offence against this Act has been committed and that such goods were the subject matter, or were used
in the commission, of such offence shall order the same to be forfeited, or may in the absence of such proof order their release.
(5) In any proceedings under subsection (4) of this section, section 58 shall apply to the person asserting that he is the owner of the goods and to the person from whom they were seized as if such owner or person had been the defendant in a prosecution under this Act.
(1) The owner or any person having a beneficial interest in any goods seized may, before the expiration of one calendar month from the date of the forfeiture of such goods, or from the date on which such goods shall be deemed to be forfeited, as the case may be, make application to the Minister for the return of such goods.
(2) Subsequent to any application made in accordance with subsection (1), the Minister may order any goods seized under this Act, whether forfeited or not, to be delivered to the owner or other person entitled thereto, upon such terms and conditions as he may deem fit.
(1) Any senior officer of sales tax may compound any offence, which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding five thousand ringgit.
(2) On payment of such sum of money the person reasonably suspected of having committed an offence, if in custody, shall be discharged, and any goods seized shall be released and no further proceedings shall be taken against such person or goods. ________________________________________________________
*NOTE—Previously “one thousand ringgit” – see Sales Tax (Amendment) Act 1999 [Act A1058].
If in any prosecution in respect of any goods seized for nonpayment of sales tax or for any cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises whether sales tax has been paid in respect of such goods or whether anything is exempt from sales tax, then and in every such case the burden of proof thereof shall lie on the defendant in such prosecution.
Nothing contained in this Act shall prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law for the time being in force in Malaysia or in any part thereof:
Provided that no person shall be punished more than once for the same offence.
Where any person is found guilty of an offence under section 43 or 43A, the court before which that person is found guilty shall order that person to pay to the Director General the amount of sales tax due and payable, or any penalty payable under this Act, if any, as certified by the Director General and such sales tax or penalty shall be recoverable in the same manner as a fine as provided under section 283 of the Criminal Procedure Code [Act 593].
s 60No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable causeOpen ↗
No person shall in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, be entitled to the costs of such proceedings or to any damages or other relief other than an order for
the return of such goods or the payment of their value unless such seizure was made without reasonable or probable cause.
Nothing done by a public officer in the course of his duties shall be deemed to be an offence under this Act.
Part XII — Regulations
The Minister may make regulations to prescribe and regulate—
(a) the issue of licences;
(b) the place at which the sales tax is to be paid and collected;
(ba) the production of invoices by computer;
(bb) all matters in regard to credit notes;
(c) the remission at the discretion of the Director General of small amounts of sales tax;
(d) the forms to be used under and for purposes connected with this Act;
(da) all matters relating to bad debts for the purposes of this Act;
(db) the determination of value for the purposes of subsection 7(1);
(dc) the conduct of all matters relating to customs rulings;
(dd) the fees relating to customs rulings and the manner for collecting and disbursing such fees;
(de) the forms to be used for the purpose of customs rulings;
(e) anything required or permitted in this Act to be prescribed or regulated; and
(f) generally to give effect to the provisions of this Act.
Part XIII — Miscellaneous
(1) Every notice, direction or other document required by this Act to be served on any person may be served—
(a) personally upon that person; or
(b) by sending it to that person by registered post.
(2) A notice, direction or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if such notice, direction or other document was addressed—
(a) in the case of a company, a firm, a society, an association or other body of persons—
(i) to its registered office;
(ii) to its last known address; or
(iii) to any person authorized by it to accept service of process; and
(b) in the case of an individual, to his last known address.
The clerks or servants of any person may transact business generally with any proper officer on behalf of such person:
Provided that an officer may refuse to transact business with such clerk or servant unless such person identifies such clerk or servant to such officer as empowered to transact.
(1) Subject to section 63, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to—
(a) refund;
(b) remission;
(c) exemption; or
(d) any other matters as approved by the Director General.
(2) The person who transacts business on any of the matters stated in subsection (1) on behalf of a taxable person shall—
(a) produce a letter of authorization from the taxable person whom he represents; and
(b) where any prescribed form is required to be submitted for the purposes of the matters being transacted, submit the form that has been signed by the taxable person, except where otherwise allowed by a senior officer of customs.
The Director General may require a licensee to submit annually an audit certificate, signed by a public accountant not in the employment
of the licensee, in relation to the books and records required to be kept by the licensee under the provisions of this Act in respect of the licensee’s production and sale of taxable goods manufactured by him.
The Director General may order such rewards as he may deem fit to be paid to any officer or other person for services rendered in connection with the detection of any offences against this Act.
Where any forms have been prescribed under section 61 no person shall, for the purposes of this Act, use any form which is not printed or issued by authority of the Director General:
Provided that the Director General may, at his discretion, and subject to such conditions as he may deem fit to impose, permit any person to use forms which are not so printed or issued as aforesaid, or permit the use of any form submitted through an electronic data interchange.
The Director General may charge such fee as he may consider reasonable in respect of any act or service done or rendered by him or any officer and which is not required to be done or rendered under this Act and for which no fee is prescribed by any written law.
(1) Where any person disputes the decision of a proper officer acting in the course of duty under section 3 he may appeal therefrom to the Director General, whose decision on such dispute shall, subject to subsection (2), be final.
(2) Any person aggrieved by a decision of the Director General may, except in any matter relating to compound or subsection 55(3), within thirty days of being notified of such decision in writing, appeal to the Customs Appeal Tribunal whose decision shall be final.
(3) All provisions relating to the Customs Appeal Tribunal shall be applicable to this Act.
(1) Where after the passing of this Act an effective resolution is passed or an order is made for the winding-up of a company which is a licensed manufacturer or importer the liquidator of the company shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the Company set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any sales tax that is or will thereafter become payable in respect of the company, and shall pay such sales tax.
(2) A liquidator of any such company who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the sales tax as required by that subsection shall be personally liable for any sales tax that is or becomes payable as aforesaid.
(2A) Any liquidator who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit.
(3) Where two or more persons are appointed liquidators or are required by law to carry out the winding-up of any such company the obligations and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
(1) Where a receiver is appointed of the property of a licensed manufacturer or importer the receiver shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the licensed manufacturer or importer set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any sales tax that is or will thereafter become payable in respect of the goods that have been sold or manufactured by the licensed manufacturer or importer before the appointment of the receiver, and shall pay such sales tax.
(2) A person appointed as receiver who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the sales tax as required by that subsection shall be personally liable for any sales tax that is or becomes payable as aforesaid.
(2A) Any receiver who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit.
(3) Where two or more persons are appointed receivers the obligations and liabilities attaching to a receiver under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
For the purpose of this Act returns may be accepted by the proper officer for any taxable period not being a calendar month, and in the application of section 19 the term “taxable period” shall mean such accounting period, and the last day of that accounting period shall be deemed to be the end of a taxable period.
Part XIV — Special provisions dealing with labuan
In this Part, unless the context otherwise requires—
“Labuan” means the Island of Labuan and its dependent islands viz. Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat;
“principal customs area” means Malaysia exclusive of Labuan, Langkawi and Tioman.
s 73Sales tax on goods imported into or exported from Labuan, or transported to or from Labuan, from or to the principal customs areaOpen ↗
Notwithstanding anything to the contrary contained in this Act—
(a) no sales tax shall be payable upon any taxable goods imported into Labuan or transported to Labuan from the principal customs area other than any taxable goods which the Minister may from time to time declare by order published in the Gazette;
(b) sales tax shall be payable upon all taxable goods transported to the principal customs area from Labuan to all intents as if such transportation to the principal customs area were importation into Malaysia;
(c) the sale value of goods liable to sales tax in accordance with paragraph (b) shall be determined in accordance with subsection 7(2).
For the purpose of this Act goods manufactured in Labuan are deemed to be goods manufactured outside Malaysia.
Where goods are transported—
(a) from Labuan to the principal customs area; or
(b) from the principal customs area to Labuan,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part IX shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Labuan were a place outside Malaysia.
The person in charge of any vessel or aircraft on which goods are transported from Labuan to the principal customs area shall make a declaration substantially in the form as prescribed under the Customs Act 1967 or under any other laws in force for the time being giving particulars of the goods transported in such vessel or aircraft.
Any taxable goods, shall, while in Labuan, be deemed to be nontaxable and the provisions of this Act shall be construed accordingly:
Provided that the foregoing shall not apply in respect of any goods declared by the Minister to be taxable on importation into Labuan.
In making regulations under section 61 of the Act, the Minister may provide—
(a) for the collection in Labuan of sales tax payable in respect of goods transported or about to be transported from or to Labuan to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) for the licensing or control of persons or vessels or aircraft transporting such goods.
Section 29 shall apply to goods (other than any goods declared by the Minister to be taxable on importation into Labuan) transported from the principal customs area to Labuan as if such goods had been exported or re-exported, as the case may be.
Part XV
(Deleted by Act 293).
Part XVI
(Deleted by Act 329).
(Deleted by Act 329).
Part XVII — Special provisions dealing with langkawi
In this Part, unless the context otherwise requires—
“Langkawi” means Langkawi Island and all adjacent islands lying nearer to Langkawi Island than to the mainland;
“principal customs area” means Malaysia exclusive of Labuan, Langkawi and Tioman.
s 84Sales tax on goods imported into or exported from Langkawi, or transported to or from Langkawi, from or to the principal customs areaOpen ↗
Notwithstanding anything to the contrary contained in this Act, no sales tax shall be payable upon any taxable goods imported into Langkawi or transported to Langkawi from the principal customs area other than such taxable goods, which the Minister may from time to time declare by order published in the Gazette.
For the purpose of this Act goods manufactured in Langkawi are deemed to be goods manufactured outside Malaysia.
Where goods are transported—
(a) from Langkawi to the principal customs area; or
(b) from the principal customs area to Langkawi,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part IX shall apply to goods transported to or from Langkawi from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Langkawi were a place outside Malaysia.
The person in charge of any vessel or aircraft on which goods are transported from Langkawi to the principal customs area shall make a declaration substantially in the form as prescribed under the Customs Act 1967 or under any other laws in force for the time being giving particulars of the goods transported in such vessel or aircraft.
Any taxable goods, shall while in Langkawi, be deemed to be non-taxable and the provisions of this Act shall be construed accordingly:
Provided that the foregoing shall not apply in respect of any goods declared by the Minister to be taxable on importation into Langkawi.
In making regulations under section 61 of the Act, the Minister may provide—
(a) for the collection in Langkawi of sales tax payable in respect of goods transported or about to be transported from or to Langkawi to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) for the licensing or control of persons or vessels or aircraft transporting such goods.
Section 29 shall apply to goods (other than any goods declared by the Minister to be taxable on importation into Langkawi) transported from the principal customs area to Langkawi as if such goods had been exported or re-exported, as the case may be.
Part xviia — Special provisions dealing with tioman
In this Part, unless the context otherwise requires—
“Tioman” means the Island of Tioman and the islands of Soyak, Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;
“principal customs area” means Malaysia exclusive of Labuan, Langkawi and Tioman.
Notwithstanding anything to the contrary contained in this Act, no sales tax shall be payable upon any taxable goods imported into Tioman or transported to Tioman from the principal customs area other than such taxable goods, which the Minister may from time to time declare by order published in the Gazette.
For the purpose of this Act, goods manufactured in Tioman are deemed to be goods manufactured outside Malaysia.
Where goods are transported—
(a) from Tioman to the principal customs area; or
(b) from the principal customs area to Tioman,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part IX shall apply to goods transported to or from Tioman from or to the principal customs area and to persons and vehicles, vessels and aircraft transporting such goods as if Tioman were a place outside Malaysia.
The person in charge of any vessel or aircraft on which goods are transported from Tioman to the principal customs area shall make a declaration substantially in the form as prescribed under the Customs Act 1967 or under any other laws in force for the time being giving particulars of the goods transported in such vessel or aircraft.
Any taxable goods, shall while in Tioman, be deemed to be nontaxable and the provisions of this Act shall be construed accordingly:
Provided that the foregoing shall not apply in respect of any goods declared by the Minister to be taxable on importation into Tioman.
In making regulations under section 61 of the Act, the Minister may provide—
(a) for the collection in Tioman of sales tax payable in respect of goods transported or about to be transported from or to Tioman to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) for the licensing or control of persons or vessels or aircraft transporting such goods.
Section 29 shall apply to goods (other than any goods declared by the Minister to be taxable on importation into Tioman) transported from the principal customs area to Tioman as if such goods had been exported or re-exported, as the case may be.
Part xviii — Special provisions dealing with petroleum
Subject to sections 92 to 95, this Act shall apply to petroleum.
Notwithstanding anything contrary contained in this Act, the Minister may by order, do any or all of the following:
(a) specify a different period for sales tax to be due and payable in respect of petroleum;
(b) specify a different taxable period in respect of petroleum; and
(c) specify the conditions required to be complied with for the operation of the different due-and-payable periods of sales tax as well as different taxable periods.
Notwithstanding section 25, any person may obtain delivery of imported taxable petroleum from the control of Customs whether or not any part of or all of the sales tax on such goods have been paid.
Section 29 shall not apply to petroleum.
For the purpose of petroleum, Labuan, Langkawi and Tioman shall be treated as being part of Malaysia and Parts I to XVIII shall apply in respect of petroleum manufactured in or imported into or exported from or transported to or from Labuan, Langkawi or Tioman as if Parts XIV, XVII and XVIIA had not been enacted.
_______________________________
LAWS OF MALAYSIA
Cite this legislation
- Official citation
- Act 64
- Source
- lom.agc.gov.my
- Data synced
- Licence
- Official text, free to reproduce (Copyright Act 1987 [Act 332] s 3) ↗
Sales Tax Act 1972 [Act 64] (Laws of Malaysia, lom.agc.gov.my). Retrieved via LawPlayer, https://lawplayer.com/my/act/act-64
This text is synced from lom.agc.gov.my. In case of any discrepancy, the authoritative text prevails.
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).