Certain provisions of the Act to apply
s 91
Open ↗Subject to sections 92 to 95, this Act shall apply to petroleum.
Source
Sales Tax Act 1972 Part xviii — Special provisions dealing with petroleum
Varying the due-and-payable period and taxable period
s 92
Open ↗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.
Delivery of petroleum subject to customs control before payment of sales tax
s 93
Open ↗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.
No drawback
s 94
Open ↗Section 29 shall not apply to petroleum.
Parts XIV, XVII and XVIIA not to have effect
s 95
Open ↗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
Back to Sales Tax Act 1972 — full text
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
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