Sales Tax Act 1972, Part I — Preliminary (s 1–s 2B) — Laws of Malaysia

Short title and application

s 1

(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.

Interpretation

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.

Free zone

s 2A

Open ↗

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].

Licensed warehouse and licensed manufacturing warehouse deemed outside Malaysia

s 2B

Open ↗

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.

Sales Tax Act 1972 Part I — Preliminary

s 1

s 2

s 2A

s 2B

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