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← Sales Tax Act 2018

Sales Tax Act 2018 s 4

Sales Tax Act 2018 s 4

s 4 Functions and powers of Director General and other officers

(1) The Director General shall have the superintendence of all matters relating to sales tax, subject to the direction and control of the Minister. (2) Subject to the general direction and supervision of the Director General, a senior officer of sales tax shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred under sections 7, 41, 42 and 105. (3) Any person, other than an officer of sales tax, may be appointed by, or employed with the concurrence of, the Director General for any duty or service relating to sales tax and such person shall be deemed to be an officer of sales tax for that duty or service. (4) The Director General may, by authorization in writing, confer on any officer of sales tax not being a senior officer of sales tax all or any of the powers of a senior officer of sales tax for a period not exceeding ninety days in respect of any one authorization. (5) Any officer of sales tax shall have the duties and powers to enforce and ensure due compliance with the provisions of this Act.

Malay text (authoritative)

Fungsi dan kuasa Ketua Pengarah dan pegawai lain

(1) Ketua Pengarah hendaklah mempunyai pengawasan ke atas semua perkara yang berhubungan dengan cukai jualan, tertakluk kepada arahan dan kawalan Menteri. (2) Tertakluk kepada arahan dan penyeliaan am Ketua Pengarah, seorang pegawai kanan cukai jualan hendaklah mempunyai dan menjalankan semua kuasa yang diberikan kepada Ketua Pengarah oleh atau di bawah Akta ini, selain yang diberikan di bawah seksyen 7, 41, 42 dan 105. (3) Mana-mana orang, selain seorang pegawai cukai jualan, boleh dilantik oleh, atau diambil kerja dengan persetujuan, Ketua Pengarah untuk apa-apa kewajipan atau perkhidmatan yang berhubungan dengan cukai jualan dan orang itu hendaklah disifatkan sebagai pegawai cukai jualan bagi kewajipan atau perkhidmatan itu. (4) Ketua Pengarah boleh, melalui pemberian kuasa secara bertulis, memberi mana-mana pegawai cukai jualan yang bukan pegawai kanan cukai jualan kesemua atau mana-mana kuasa seorang pegawai kanan cukai jualan bagi tempoh tidak melebihi sembilan puluh hari berkenaan dengan mana-mana satu pemberian kuasa. (5) Mana-mana pegawai cukai jualan hendaklah mempunyai kewajipan dan kuasa untuk menguatkuasakan dan memastikan pematuhan sewajarnya peruntukan Akta ini.

Read this section in the full act β†’ Β· Open Part II β†’

Find Act 806 on lom.agc.gov.my β†—

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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