Short title and commencement
Open ↗(1) This Act may be cited as the Service Tax Act 2018.
(2) This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different parts or different provisions of this Act.
(3) Notwithstanding subsection (2), the Minister may, by notification in the Gazette, appoint the effective date for the charging and levying of service tax under this Act.
Interpretation
Open ↗(1) In this Act, unless the context otherwise requires—
“this Act” includes any subsidiary legislation made under this Act;
“service tax” means the tax payable under this Act;
“prescribed” means prescribed by the Minister in the regulations made under this Act;
“document” has the meaning assigned to it under section 3 of the Evidence Act 1950 [Act 56];
“licensed warehouse” means any warehouse or place licensed under section 65 of the Customs Act 1967 [Act 235];
“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;
“designated areas” means Labuan, Langkawi and Tioman;
“special areas” means any free zone, licensed warehouse and licensed manufacturing warehouse, and the Joint Development Area;
“Joint Development Area” has the meaning assigned to it under section 2 of the Malaysia-Thailand Joint Authority Act 1990 [Act 440];
“customs ruling” means any customs ruling made by the Director General under section 43;
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
“computer” has the meaning assigned to it under section 3 of the Evidence Act 1950;
“Labuan” means the Island of Labuan and its dependent islands, namely, Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat;
“Langkawi” means the Island of Langkawi and all adjacent islands lying nearer to Langkawi Island than to the mainland;
“Minister” means the Minister charged with the responsibility for finance;
“registered person” means a person registered under section 13 or 14;
“taxable person” means a registered person or a person who is liable to be registered under section 12;
“officer of service tax” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967 and includes any person employed under subsection 3(3);
“proper officer of service tax” means any senior officer of service tax or officer of service tax 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;
“senior officer of service tax” means any senior officer of customs as defined in subsection 2(1) of the Customs Act 1967;
“regulations” means regulations made under section 91;
“taxable service” means any service which is prescribed to be a taxable service under section 8;
“limited liability partnership” has the meaning assigned to it under section 2 of the Limited Liability Partnership Act 2012 [Act 743];
“business” includes any trade, commerce, profession or vocation, or any concern in the nature of trade, commerce, profession or vocation;
“surcharge” means the surcharge referred to in subsection 32(3);
“effective date” means the date appointed under subsection 1(3);
“taxable period” means any period as determined or provided for under section 25;
“Tioman” means the Island of Tioman and the islands of Soyak, Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;
“Customs Appeal Tribunal” means the Customs Appeal Tribunal established under section 141b of the Customs Act 1967;
“free zone” has the meaning assigned to it under subsection 2(1) of the Free Zones Act 1990 [Act 438].
