Sales Tax Act 1972 s 11C

This legislation has been repealed. Do not cite it as law in force.

s 11C Amendment, modification or revocation of customs ruling

(1) A customs ruling may be amended, modified or revoked by the Director General if— (a) it contains an error which needs to be corrected; (b) the customs ruling was based on an error of fact or law; (c) there is a change in law relating to sales tax; or (d) there is a change in the material fact or circumstances on which the ruling was based. (2) The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant of the amendment, modification or revocation and, subject to subsection (3), such amended, modified or revoked customs ruling shall take effect from the date stated in the notice. (3) Notwithstanding subsection (2), where a customs ruling has the effect of causing or increasing any tax liability in respect of any goods, and— (a) the goods are imported within three months of the date the notice of the amendment, modification or revocation is given pursuant to a binding contract entered into before that date; (b) the goods have left the place of manufacture or warehouse in the country from which they are being exported for direct shipment to Malaysia on the date the notice of the amendment, modification or revocation of the ruling is given; or (c) the goods are imported on or before the date the notice of the amendment, modification or revocation is given but have not been released for the home consumption, then the customs ruling which was made prior to amendment, modification or revocation under this section shall be applied to such goods. (4) Notwithstanding subsection (2), and subject to section 32, if the amendment, modification or revocation to a customs ruling has the effect of decreasing any tax liability in respect of any goods, any higher tax that has been paid shall be treated as if the higher tax paid in error.

Malay text (authoritative)

Pindaan, pengubahsuaian atau pembatalan ketetapan kastam

(1) Sesuatu ketetapan kastam boleh dipinda, diubah suai atau dibatalkan oleh Ketua Pengarah jika— (a) ia mengandungi suatu kesilapan yang perlu diperbetulkan; (b) ketetapan kastam itu diasaskan kepada kesilapan fakta atau undang-undang; (c) terdapat perubahan dalam undang-undang yang berhubungan dengan cukai jualan; atau (d) terdapat perubahan dalam fakta material atau hal keadaan yang menjadi asas ketetapan itu. (2) Ketua Pengarah hendaklah, sebaik selepas membuat pindaan, pengubahsuaian atau pembatalan itu, memberi notis secara bertulis kepada pemohon mengenai pindaan, pengubahsuaian atau pembatalan itu dan, tertakluk kepada subseksyen (3), ketetapan yang dipinda, diubah suai atau dibatalkan itu hendaklah mula berkuat kuasa dari tarikh yang dinyatakan dalam notis. (3) Walau apa pun subseksyen (2), jika sesuatu ketetapan kastam mempunyai kesan menyebabkan atau menaikkan apa-apa liabiliti cukai berkenaan dengan mana-mana barang, dan— (a) barang-barang itu diimport dalam masa tiga bulan dari tarikh notis pindaan, pengubahsuaian atau pembatalan itu diberi menurut suatu kontrak mengikat yang dibuat sebelum tarikh itu; (b) barang-barang itu telah meninggalkan tempat pengilangan atau gudang di negara yang daripadanya barang-barang itu dieksport untuk dihantar terus ke Malaysia pada tarikh notis pindaan, pengubahsuaian atau pembatalan ketetapan itu diberi; atau (c) barang-barang itu diimport pada atau sebelum tarikh notis pindaan, pengubahsuaian atau pembatalan itu diberi tetapi belum dilepaskan untuk penggunaan tempatan, maka ketetapan kastam yang telah dibuat sebelum pindaan, pengubahsuaian atau pembatalan di bawah seksyen ini hendaklah terpakai bagi barang-barang itu. (4) Walau apa pun subseksyen (2), dan tertakluk kepada seksyen 32, jika pindaan, pengubahsuaian atau pembatalan sesuatu ketetapan kastam mempunyai kesan menurunkan apa-apa liabiliti cukai berkenaan dengan apa-apa barang, apa-apa cukai yang lebih tinggi yang telah dibayar hendaklah dikira seolah-olah ia telah dibayar dengan khilaf.

Read this section in the full act → · Open Part IVA →

Find Act 64 on lom.agc.gov.my ↗

Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.

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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