Sales Tax Act 1972 s 6
This legislation has been repealed. Do not cite it as law in force.
Subject to this Act, sales tax shall be charged and levied on all taxable goods— (a) manufactured in Malaysia, or acquired under section 9, by taxable person and sold, used or disposed of by him, otherwise than by sale or disposal to a licensed manufacturer authorized by the Director General to acquire such goods without payment of tax; (b) imported into Malaysia by any person for home consumption.
Cukai dikenakan
Tertakluk kepada Akta ini, cukai jualan hendaklah dikenakan dan dilevi atas segala barang kena cukai — (a) yang dikilang di Malaysia atau diperoleh di bawah seksyen 9 oleh seseorang kena cukai dan dijual, digunakan atau dilupuskan olehnya dengan apa-apa cara selain cara jualan atau pelupusan kepada pengilang berlesen yang dibenarkan oleh Ketua Pengarah memperoleh barang-barang itu tanpa bayaran cukai; (b) yang diimport ke Malaysia oleh seseorang untuk kegunaan dalam negeri.
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).