Sales Tax Act 1972 s 16
This legislation has been repealed. Do not cite it as law in force.
Subject to this Act, sales tax shall be levied— (a) on the sale value at the rate in force at the time at which the sales tax is due; or (b) on the quantity of goods sold, used or disposed of, or imported, at the rate in force at the time at which the sales tax is due.
Penghitungan cukai yang kena dibayar
Tertakluk kepada Akta ini, cukai jualan hendaklah dilevi— (a) atas nilai jualan mengikut kadar yang berkuat kuasa pada masa cukai jualan itu kena dibayar; atau (b) atas kuantiti barang-barang yang dijual, digunakan atau dilepaskan, atau yang diimport, mengikut kadar yang berkuat kuasa pada masa cukai jualan itu kena dibayar.
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).