Sales Tax Act 2018 s 40

s 40 Drawback

(1) The Director General may allow drawback of the full amount of sales tax paid by a person in respect of taxable goods which are subsequently exported by the person from Malaysia subject to the regulations made under this Act. (2) This section shall not apply to petroleum.

Malay text (authoritative)

Pulang balik

(1) Ketua Pengarah boleh membenarkan pulang balik bagi keseluruhan amaun cukai jualan yang dibayar oleh seseorang berkenaan dengan barang bercukai yang kemudiannya dieksport oleh orang itu dari Malaysia tertakluk kepada peraturan-peraturan yang dibuat di bawah Akta ini. (2) Seksyen ini tidak terpakai bagi petroleum.

Read this section in the full act → · Open Part VI →

Find Act 806 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).

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