s 21 Assessment of tax on goods imported
The sales tax payable on any goods under paragraph 6(b) shall be assessed by the proper officer.
Sales Tax Act 1972 s 21
Sales Tax Act 1972 s 21
This legislation has been repealed. Do not cite it as law in force.
Malay text (authoritative)
Pentaksiran cukai atas barang-barang yang diimport
Cukai jualan yang kena dibayar atas apa-apa barang di bawah perenggan 6(b) hendaklah ditaksirkan oleh pegawai yang hak.
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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