This legislation has been repealed. Do not cite it as law in force.
s 2 Interpretation
In this Act, unless the context otherwise requires—
“business” includes any trade, commerce, manufacture, or any concern in the nature of trade, commerce or manufacture;
“calendar month” means a month reckoned according to the Gregorian calendar;
“company” means a company as defined in the Companies Act 1965 [Act 125], and includes a body corporate established by or under Federal or State law and any body which the Minister may by order declare to be a company for the purposes of this Act;
“computer” has the meaning assigned thereto in section 3 of the Evidence Act 1950 [Act 56];
“Customs” means the Royal Malaysian Customs and Excise Department;
“Customs Appeal Tribunal” means the Customs Appeal Tribunal established under section 141B of the Customs Act 1967 [Act 235];
“customs control” shall have the meaning assigned to it under subsection 2(2) of the Customs Act 1967;
“customs ruling” means the customs ruling made by the Director General under section 11B;
“customs warehouse” shall have the meaning assigned to it under subsection 2(1) of the Customs Act 1967;
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
“document” has the meaning assigned thereto in section 3 of the Evidence Act 1950;
“electronic data interchange” means the transfer, from computer to computer, of commercial and administrative transactions using an agreed message standard to structure the data pertaining to a transaction;
“excise control” shall have the meaning assigned to it under subsection 2(2) of the Excise Act 1976 [Act 176];
“goods” means all kinds of movable property;
“Joint Development Area” shall have the meaning assigned to it under section 2 of the Malaysia-Thailand Joint Authority Act 1990 [Act 440];
“licensed manufacturer” means a manufacturer holding a licence for the time being in force under this Act;
“licensed warehouse” means a warehouse or other place licensed under section 65 of the Customs Act 1967;
“manufacture” means—
(a) in relation to goods other than petroleum, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape or nature of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and
(b) in relation to petroleum, refining or compounding and includes the addition of any foreign substance;
“manufacturer” means a person who engages in the manufacture of goods; and “to manufacture” has a corresponding meaning;
“Minister” means the Federal Minister charged with the responsibility for finance;
“officer of sales tax” means any officer of customs, as defined in subsection 2(1) of the Customs Act 1967;
“penalty” means any charge due and payable under section 24;
“person” includes an individual, a firm, a society, an association, a company and every other juridical person;
“petroleum” shall have the meaning assigned to it under subsection 2(1) of the Customs Act 1967;
“prescribed” means prescribed by regulations made under this Act;
“proper officer” means any officer 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;
“regulations” means regulations made under section 61;
“sale” includes barter; and also includes the disposal of goods with a right of purchase or on terms providing that the seller retains an interest in the goods, and the delivery of goods under any condition as to future payment; and “to sell” has a corresponding meaning;
“sales tax” means the tax payable under this Act;
“senior officer of sales tax” means any senior officer of customs as defined in subsection 2(1) of the Customs Act 1967;
“surcharge” means any charge that is due and payable under subsection 30(1B);
“taxable goods” means goods of a class or kind not for the time being exempted from sales tax;
“taxable period” means, subject to section 71, two calendar months;
“taxable person” means any person who is, or is required to be, licensed under this Act.
Malay text (authoritative)
Tafsiran
Dalam Akta ini, melainkan jika konteksnya menghendaki makna yang lain—
“barang-barang” ertinya segala jenis harta alih;
“barang-barang kena cukai” ertinya barang-barang daripada kelas atau jenis yang pada masa itu tidak dikecualikan daripada cukai jualan;
“bulan kalendar” ertinya suatu bulan yang dikira mengikut kalendar Gregory;
“cukai jualan” ertinya cukai yang kena dibayar di bawah Akta ini;
“ditetapkan” ertinya ditetapkan melalui peraturan-peraturan yang dibuat di bawah Akta ini;
“dokumen” mempunyai erti yang diberikan kepadanya dalam seksyen 3 Akta Keterangan 1950 [Akta 56];
“gudang berlesen” ertinya suatu gudang atau tempat lain yang dilesenkan di bawah seksyen 65 Akta Kastam 1967 [Akta 235];
“gudang kastam” hendaklah mempunyai erti yang diberikan kepadanya di bawah subseksyen 2(1) Akta Kastam 1967;
“jualan” termasuk tukar barang; dan termasuk juga melupuskan barang-barang dengan hak untuk membeli atau atas terma yang memperuntukkan bahawa penjual masih memiliki kepentingan mengenai barang-barang itu dan termasuklah menyerahkan barangbarang atas apa-apa syarat tentang pembayaran pada masa hadapan; dan “menjual” mempunyai erti yang bersamaan;
“Kastam” ertinya Jabatan Kastam dan Eksais Diraja Malaysia;
“kawalan eksais” hendaklah mempunyai erti yang diberikan kepadanya di bawah subseksyen 2(2) Akta Eksais 1976 [Akta 176];
“kawalan kastam” hendaklah mempunyai erti yang diberikan kepadanya di bawah subseksyen 2(2) Akta Kastam 1967;
“Kawasan Pembangunan Bersama” hendaklah mempunyai erti yang diberikan kepadanya di bawah seksyen 2 Akta Pihak Berkuasa Bersama Malaysia-Thailand 1990 [Akta 440];
“ketetapan kastam” ertinya ketetapan kastam yang dibuat oleh Ketua Pengarah di bawah seksyen 11B;
“Ketua Pengarah” ertinya Ketua Pengarah Kastam dan Eksais yang dilantik di bawah peruntukan subseksyen 3(1) Akta Kastam 1967;
“komputer” mempunyai erti yang diberikan kepadanya dalam seksyen 3 Akta Keterangan 1950;
“Menteri” ertinya Menteri Persekutuan yang bertanggungjawab atas kewangan;
“orang” termasuklah orang perseorangan, firma, pertubuhan, persatuan, syarikat dan tiap-tiap orang lain di sisi undang-undang yang lain;
“orang kena cukai” ertinya mana-mana orang yang berlesen atau yang dikehendaki berlesen di bawah Akta ini;
“pegawai cukai jualan” ertinya mana-mana pegawai kastam sebagaimana yang ditakrifkan dalam subseksyen 2(1) Akta Kastam 1967;
“pegawai kanan cukai jualan” ertinya mana-mana pegawai kanan kastam sebagaimana yang ditakrifkan dalam subseksyen 2(1) Akta Kastam 1967;
“pegawai yang hak” ertinya mana-mana pegawai yang bertindak pada menyempurnakan kewajipannya di bawah Akta ini sama ada kewajipan itu diuntukkan kepadanya secara khas atau secara am, atau secara nyata atau secara implikasi;
“penalti” ertinya apa-apa caj yang terhutang dan kena dibayar di bawah seksyen 24;
“pengilang” ertinya seseorang yang melibatkan diri dalam pengilangan barang-barang; dan “mengilang” mempunyai erti yang bersamaan;
“pengilangan” ertinya—
(a) berhubung dengan barang-barang selain petroleum, kerja mengubah jadi dengan cara manual atau jentera bahan-bahan organik atau bukan organik kepada sesuatu keluaran baharu dengan mengubah saiz, bentuk atau jenis bahan-bahan itu dan termasuklah kerja memasang bahagian hingga menjadi suatu jentera atau keluaran lain, tetapi tidak termasuk kerja memasang jentera atau alat kelengkapan bagi maksud pembinaan; dan
(b) berhubung dengan petroleum, menapis atau mensebatikan dan termasuklah menambahkan apa-apa bahan asing;
“pengilang berlesen” ertinya pengilang yang memegang lesen yang berkuat kuasa pada masa ini di bawah Akta ini;
“peraturan-peraturan” ertinya peraturan-peraturan yang dibuat di bawah seksyen 61;
“pertukaran data elektronik” ertinya pemindahan, dari komputer ke komputer, transaksi perdagangan dan pentadbiran dengan menggunakan standard perutusan yang dipersetujui untuk menstrukturkan data yang berhubungan dengan sesuatu transaksi;
“petroleum” hendaklah mempunyai erti yang diberikan kepadanya di bawah subseksyen 2(1) Akta Kastam 1967;
“surcaj” ertinya apa-apa caj yang genap masanya dan kena dibayar di bawah subseksyen 30(1B);
“syarikat” ertinya syarikat sebagaimana ditakrifkan dalam Akta Syarikat 1965 [Akta 125] dan termasuklah pertubuhan perbadanan yang ditubuhkan oleh atau di bawah undang-undang Malaysia atau undang-undang Negeri dan mana-mana badan yang diisytiharkan dengan perintah oleh Menteri sebagai syarikat bagi maksud Akta ini;
“tempoh cukai” tertakluk kepada seksyen 71 ertinya dua bulan kalendar;
“Tribunal Rayuan Kastam” ertinya Tribunal Rayuan Kastam yang ditubuhkan di bawah seksyen 141B Akta Kastam 1967.
“urusan” termasuklah apa-apa perdagangan, perniagaan, perkilanganan atau apa-apa usaha daripada jenis perdagangan, perniagaan atau perkilangan.
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).
