Goods and Services Tax Act 2014 s 72
This legislation has been repealed. Do not cite it as law in force.
s 72 Approved Toll Manufacturer Scheme
(1) There shall be a scheme to be known as the “Approved Toll Manufacturer Scheme” which allows any taxable person who qualifies to disregard the supply of services which comprises the treatment or processing of goods for and to a person who belongs in a country other than Malaysia subject to the prescribed conditions (hereinafter referred to as the “toll manufacturer”).
(2) Any person who belongs in Malaysia and receives the treated or processed goods from the toll manufacturer (hereinafter referred to as the “recipient”) shall account and pay for tax as if the recipient had himself supplied and acquired the goods in Malaysia in the course or furtherance of his business and as if the supply were a taxable supply.
(3) Notwithstanding section 11, the supply of the treated or processed goods shall be regarded as taking place at the earlier of the following time:
(a) whenever a payment in respect of the supply is made; or
(b) whenever the recipient receives an invoice relating to the supply.
(4) Where the recipient is a taxable person, he shall include the tax due and payable in his return.
(5) Where the recipient is a person other than a taxable person, tax shall be charged on the supply made by him and he shall be liable for any tax due and payable on the supply.
(6) This section shall not apply to a person who does not belong in Malaysia and who has appointed an agent to act on his behalf under subsection 65(6).
(7) For the purposes of this section, a person shall be treated as belonging in a country if—
(a) he has his usual place of residence in that country where the supply is made to him as an individual and received by him otherwise than for the purpose of any business carried out by him; and
(b) in the case where paragraph (a) does not apply—
(i) he has in that country a business establishment or fixed establishment and no such establishment elsewhere;
(ii) he has no business establishment or fixed establishment in any country but his usual place of residence is in that country; or
(iii) he has business establishments or fixed establishments both in that country and elsewhere and his establishment which is most directly concerned with the supply is in that country.
(8) For the purposes of subsection (7), a fixed establishment in any country includes a branch or an agency through which a person carries on a business in that country.
Malay text (authoritative)
Skim Pengilang Tol Diluluskan
(1) Hendaklah ada suatu skim yang dikenali sebagai “Skim Pengilang Tol Diluluskan” yang membenarkan mana-mana orang kena cukai yang layak untuk tidak mengambil kira pembekalan perkhidmatan yang mengandungi perawatan atau pemprosesan barang bagi dan kepada seseorang yang tempatnya di suatu negara selain Malaysia tertakluk kepada syarat yang ditetapkan (kemudian daripada ini disebut “pengilang tol”).
(2) Mana-mana orang yang tempatnya di Malaysia dan menerima barang yang telah dirawat atau diproses daripada pengilang tol (kemudian daripada ini disebut “penerima”) hendaklah mengakaun dan membayar cukai seolah-olah penerima itu sendiri telah membekalkan dan memperoleh barang itu di Malaysia dalam penjalanan urusan atau penerusan perniagaannya dan seolah-olah pembekalan itu ialah pembekalan bercukai.
(3) Walau apa pun seksyen 11, pembekalan barang yang telah dirawat atau diproses itu hendaklah dianggap sebagai berlaku pada masa yang lebih awal daripada masa yang berikut:
(a) apabila suatu pembayaran berkenaan dengan pembekalan itu dibuat; atau
(b) apabila penerima menerima suatu invois yang berhubungan dengan pembekalan itu.
(4) Jika penerima ialah seorang orang kena cukai, dia hendaklah memasukkan cukai yang genap masa dan kena dibayar dalam penyatanya.
(5) Jika penerima ialah seorang orang selain seorang orang kena cukai, cukai hendaklah dikenakan atas pembekalan yang dibuat olehnya dan dia hendaklah bertanggungan bagi apa-apa cukai yang genap masa dan kena dibayar atas pembekalan itu.
(6) Seksyen ini tidak terpakai bagi seorang orang yang tempatnya bukan di Malaysia dan yang telah melantik seorang ejen untuk bertindak bagi pihaknya di bawah subseksyen 65(6).
(7) Bagi maksud seksyen ini, seseorang hendaklah dikira tempatnya di sesuatu negara jika—
(a) dia mempunyai tempat tinggal biasanya di negara itu jika pembekalan itu dibuat kepadanya sebagai seorang individu dan diterima olehnya selain bagi maksud apa-apa perniagaan yang dijalankan olehnya; dan
(b) dalam hal jika perenggan (a) tidak terpakai—
(i) dia mempunyai suatu establismen perniagaan atau establismen tetap di negara itu dan tiada establismen sedemikian di tempat lain;
(ii) dia tidak mempunyai establismen perniagaan atau establismen tetap di mana-mana negara tetapi tempat tinggal biasanya ialah di negara itu; atau
(iii) dia mempunyai establismen perniagaan atau establismen tetap di kedua-dua negara itu dan di tempat lain dan establismennya yang paling berkaitan secara langsung dengan pembekalan itu ialah di negara itu.
(8) Bagi maksud subseksyen (7), suatu establismen tetap dalam mana-mana negara termasuklah suatu cawangan atau agensi yang melaluinya seseorang menjalankan perniagaan dalam negara itu.
Read this section in the full act → · Open Part VIII →
Find Act 762 on lom.agc.gov.my ↗
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).
