This legislation has been repealed. Do not cite it as law in force.
s 7 Determination of sale value
(1) In the case of goods—
(a) sold by a taxable person; or
(b) manufactured or acquired under section 9 by a taxable person and—
(i) used by him otherwise than as materials in the manufacture of taxable goods; or
(ii) disposed of by him otherwise than by sale,
the sale value of such goods shall be determined in accordance with regulations made under this Act.
(2) In the case of goods imported into Malaysia for home consumption, the sale value of the goods shall be the sum of the following amounts, namely—
(a) the value of such goods for the purpose of customs duty determined in accordance with the Customs Act 1967;
(b) the amount of customs duty, if any, payable on such goods; and
(c) the amount of excise duty, if any, payable on such goods.
(3) Where goods are manufactured on behalf of any supplier of taxable goods from taxable goods supplied by him and the goods so manufactured are returned to the supplier of the taxable goods, then the sale value of the goods so manufactured may, subject to approval of the Director General, be the amount that the manufacturer charges for work performed by him.
Malay text (authoritative)
Penentuan nilai jualan
(1) Berkenaan dengan barang-barang—
(a) yang dijual oleh orang kena cukai; atau
(b) yang dikilang atau diperoleh di bawah peruntukan seksyen 9 oleh orang kena cukai dan—
(i) digunakan olehnya selain sebagai bahan bagi mengilang barang kena cukai; atau
(ii) dilupuskan olehnya selain dengan cara jualan,
nilai jualan barang-barang itu hendaklah ditentukan mengikut peraturan-peraturan yang dibuat di bawah Akta ini.
(2) Berkenaan dengan barang-barang yang diimport ke dalam Malaysia untuk kegunaan dalam negeri, nilai jualan barang-barang itu ialah jumlah amaun yang berikut, iaitu—
(a) nilai barang-barang itu bagi maksud duti kastam yang ditentukan mengikut Akta Kastam 1967;
(b) amaun duti kastam, jika ada, yang kena dibayar atas barangbarang itu; dan
(c) amaun duti eksais, jika ada, yang kena dibayar atas barangbarang itu.
(3) Jika barang-barang dikilang bagi pihak mana-mana pembekal barang-barang kena cukai daripada barang-barang kena cukai yang dibekalkan olehnya dan barang-barang yang dikilang sedemikian dikembalikan kepada pembekal barang-barang kena cukai itu, nilai jualan barang-barang yang dikilang sedemikian boleh, tertakluk kepada kelulusan Ketua Pengarah, merupakan amaun yang dikenakan oleh pengilang itu bagi kerja yang telah dilakukan olehnya.
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).
