This legislation has been repealed. Do not cite it as law in force.
s 12 Place of supply
(1) This section shall apply for determining, for the purposes of the charge to tax, whether goods or services are supplied in Malaysia.
(2) Where the supply of any goods involves their removal from a place in Malaysia to another place in Malaysia, the goods shall be treated as supplied in Malaysia if the goods are in Malaysia and where the supply of goods involves their removal from a place outside Malaysia to another place outside Malaysia, the goods shall be treated as supplied outside Malaysia.
(3) Where the supply of any goods involves their removal from a place in Malaysia to a place outside Malaysia, the goods shall be treated as supplied in Malaysia and where the supply of goods involves their removal from a place outside Malaysia to a place in Malaysia, the goods shall be treated as supplied outside Malaysia.
(4) A supply of services shall be deemed as made—
(a) in Malaysia, if the supplier belongs in Malaysia; and
(b) in another country, if the supplier belongs in the other country.
Malay text (authoritative)
Tempat pembekalan
(1) Seksyen ini hendaklah terpakai untuk menentukan, bagi maksud untuk mengenakan cukai, sama ada barang atau perkhidmatan dibekalkan di Malaysia.
(2) Jika pembekalan apa-apa barang melibatkan pengalihannya dari suatu tempat di Malaysia ke suatu tempat yang lain di Malaysia, barang itu hendaklah dikira sebagai dibekalkan di Malaysia jika barang itu berada di Malaysia dan jika pembekalan barang itu melibatkan pengalihannya dari suatu tempat di luar Malaysia ke suatu tempat yang lain di luar Malaysia, barang itu hendaklah dikira sebagai dibekalkan di luar Malaysia.
(3) Jika pembekalan apa-apa barang melibatkan pengalihannya dari suatu tempat di Malaysia ke suatu tempat di luar Malaysia, barang itu hendaklah dikira sebagai dibekalkan di Malaysia dan jika pembekalan barang itu melibatkan pengalihannya dari suatu tempat di luar Malaysia ke suatu tempat di Malaysia, barang itu hendaklah dikira sebagai dibekalkan di luar Malaysia.
(4) Suatu pembekalan perkhidmatan hendaklah disifatkan sebagai dibuat—
(a) di Malaysia, jika pembekalnya berada di Malaysia; dan
(b) di negara yang lain, jika pembekalnya berada di negara yang lain itu.
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).
