Interpretation
s 154
Open ↗For the purposes of this Part, “Malaysia” excludes the designated areas.
Source
Goods and Services Tax Act 2014 Part XIV — DESIGNATED AREAS
Supply of goods or services made within or between designated areas
s 155
Open ↗Notwithstanding section 9, no tax shall be charged on any taxable supply of goods or services made within or between the designated areas unless the Minister otherwise directs in an order under section 160.
Goods or services imported into or supplied to or from designated area
s 156
Open ↗Notwithstanding any provision of this Act— (a) tax shall be due and payable upon all goods including any goods under any lease agreement supplied from a designated area to Malaysia to all intents as if the supply were importation into Malaysia; (b) tax shall be charged on taxable supply of services made by any taxable person from a designated area to Malaysia or from Malaysia to a designated area but excluding a supply of services which comprises the use of goods under any lease agreement from a designated area to Malaysia; (c) no tax shall be charged upon any importation of goods or supply of imported services into a designated area unless the Minister otherwise directs in an order under section 160.
Supply of goods or services within Malaysia
s 157
Open ↗Notwithstanding any provision of this Act, tax shall be charged on all goods or services supplied within Malaysia by a taxable person whose principal place of business is located in a designated area.
Declaration of goods supplied from designated area to Malaysia
s 158
Open ↗The person in charge of any vessel or aircraft on which goods are supplied from a designated area to Malaysia shall make a declaration substantially in the form as prescribed under the Customs Act 1967 and any other applicable written law for the time being in force.
Collection of tax in designated area
s 159
Open ↗Notwithstanding any provision of this Act, the collection of tax due and payable shall be made in a designated area in respect of goods supplied or to be supplied from the designated area to Malaysia.
Power of Minister to impose tax
s 160
Open ↗(1) The Minister may, by order published in the Gazette, prescribe any supply within or between the designated areas and any goods or services supplied to, imported into or exported from the designated area to be chargeable to tax. (2) Any order made under subsection (1) shall be laid before the Dewan Rakyat.
Back to Goods and Services Tax Act 2014 — full text
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
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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