Sales Tax Act 2018 s 53

s 53 Collection of sales tax in designated areas

In making regulations under section 106, the Minister may provide— (a) for the collection in the designated areas of sales tax payable in respect of taxable goods transported or about to be transported from or to the designated areas to or from Malaysia; (b) for the limitation or restriction of vehicles, vessels and aircrafts which may be used to transport taxable goods; and (c) for the licensing or control of persons, or vehicles, vessels or aircrafts, transporting taxable goods.

Malay text (authoritative)

Pemungutan cukai jualan di dalam kawasan ditetapkan

Dalam membuat peraturan-peraturan di bawah seksyen 106, Menteri boleh mengadakan peruntukan— (a) bagi pemungutan di dalam kawasan ditetapkan cukai jualan yang kena dibayar berkenaan dengan barang bercukai yang diangkut atau yang hendak diangkut dari atau ke kawasan ditetapkan ke atau dari Malaysia; (b) bagi had atau sekatan kenderaan, kapal dan pesawat udara yang boleh digunakan untuk mengangkut barang bercukai; dan (c) bagi pelesenan atau pengawalan orang, atau kenderaan, kapal atau pesawat udara, yang mengangkut barang bercukai.

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

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).

What to look at next

Sales Tax Act 2018, full textChapter navigation and full text, so you can read this section in contextMalaysia legislation Malaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Part VIII — SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections