Sales Tax Act 1972 s 12
This legislation has been repealed. Do not cite it as law in force.
Subject to this Act, sales tax shall be computed and paid by— (a) any taxable person who carries on a business in Malaysia, whether for profit or otherwise, in respect of taxable goods manufactured by him in the course of such business; (b) any person who imports taxable goods into Malaysia, in respect of such goods.
Orang kena cukai
Tertakluk kepada Akta ini, cukai jualan hendaklah dihitung dan dibayar oleh— (a) mana-mana orang kena cukai yang menjalankan urusan dalam Malaysia sama ada untuk mendapatkan keuntungan atau selainnya, berkenaan dengan barang-barang kena cukai yang dikilang olehnya dalam perjalanan urusan itu; (b) mana-mana orang yang mengimport barang-barang kena cukai ke Malaysia, berkenaan dengan barang-barang itu.
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).