Commencement of amendments to the Sales Tax Act 2018
s 91
This Chapter comes into operation on 1 January 2019.
Finance Act 2018 chapter VIII — AMENDMENTS TO THE SALES TAX ACT 2018
Amendment of section 9
s 92
The Sales Tax Act 2018, which is referred to as the “principal Act” in this Chapter, is amended in subsection 9(3) by deleting the word “registered”.
Amendment of section 27
s 93
Section 27 of the principal Act is amended— (a) in the national language text, in subsection (2), by deleting the words “kena cukai”; (b) in subsection (8)— (i) in paragraph (b), by inserting before the word “within” the words “in the case of taxable person,”; and (ii) by deleting the word “taxable”; and (c) in subsection (9), by substituting for the words “to any taxable person under subsection (1), (2), (6) or (8), it shall be deemed to be an amount of sales tax due and payable, and penalty payable, by him and may be recovered accordingly and the amount of sales tax and penalty, if any, shall be paid by the taxable person, whether or not that taxable person” the words “pursuant to subsection (1), (2), (6) or (8), it shall be deemed to be an amount of sales tax due and payable, and penalty payable, by the person and may be recovered accordingly and the amount of sales tax and penalty, if any, shall be paid by the person, whether or not that person”.
Amendment of Part VI
s 94
P a r t V I o f t h e p r i n c i p a l A c t i s a m e n d e d i n t h e title, by substituting for the words “AND REMISSION” the words “, REMISSION AND DEDUCTION”.
New Section 41a
s 95
The principal Act is amended by inserting after section 41 the following section: “Deduction of sales tax 41a. (1) Subject to subsection (2), the Minister may make regulations prescribing— (a) any amount of sales tax to be deducted in respect of taxable goods purchased by any registered manufacturer; (b) any condition for the deduction; and (c) the form and manner of such deduction. (2) The deduction of sales tax under subsection (1) shall be made on taxable goods which are raw materials, components or packaging materials used solely in the manufacturing of taxable goods. (3) Where any registered manufacturer who has made a deduction under subsection (1) fails to comply with any conditions to which the deduction relates, any sales tax that has been the subject of the deduction shall become due and payable by the registered manufacturer on the date on which any of the conditions failed to be complied with.”.
Amendment of section 82
s 96
Subsection 82(6) of the principal Act is amended by substituting for the words “(6)” the words “(5)”.
New section 88a
s 97
The principal Act is amended by inserting after section 88 the following section: “Improperly obtaining deduction of sales tax 88 a . Any person who causes or attempts to cause the deduction of sales tax under section 41a for himself or for any other person of any amount in excess of the amount properly so deductible for him or for that other person commits an offence and shall, on conviction, be liable— (a) to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and (b) to a penalty of two times the amount deducted in excess of the amount properly so deductible.”.
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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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