Sales Tax Act 2018 s 64

s 64 Access to places or premises

(1) For the purposes of this Act, any senior officer of sales tax shall at all times have access to any place or premises where a manufacturer or importer carries on his business. (2) Where any senior officer of sales tax exercises his powers under subsection (1), the person who carries on his business or any other person present at the place or premises at that time of entry shall provide to the officer all reasonable facilities and assistance for the exercise of his duties under this section. (3) Where any senior officer of sales tax enters upon any place or premises in accordance with this section, he may— (a) require the manufacturer or importer, as the case may be, to produce any goods, documents, articles or things, which such manufacturer or importer is required to keep under the provisions of this Act, or which relates to any taxable goods; (b) examine any goods, documents, articles or things and take copies of any documents; (c) seize and detain any goods, documents, articles or things which, in his opinion, may afford evidence of the commission of any offence under this Act; (d) require any manufacturer or importer, or any person employed by such manufacturer or importer, to answer questions relating to any goods, documents, articles or things, or any entry in any document, or any taxable goods; (e) require any container, envelop or other receptacle in such place or premises to be opened; (f) at the risk and expense of the manufacturer or importer, open and examine any package, or any goods or materials, in such place or premises; or (g) take samples of any goods in accordance with section 63. (4) Where the senior officer of sales tax acting under this section is unable to obtain access to any place or premises where a manufacturer or importer carries on his business, or to any receptacle contained in the place or premises, he may, at any time, enter such place or premises, and open such receptacle in such manner, if necessary by force, as he may think necessary. (5) Where, on the entry upon any place or premises under the provisions of this section, any taxable goods are found in relation to which any offence under the provisions of this Act has been committed, such taxable goods shall be liable to forfeiture. (6) Any person who contravenes subsection (2) commits an offence.

Malay text (authoritative)

Akses kepada tempat atau premis

(1) Bagi maksud Akta ini, mana-mana pegawai kanan cukai jualan hendaklah pada setiap masa mempunyai akses kepada mana-mana tempat atau premis di mana pengilang atau pengimport menjalankan perniagaannya. (2) Jika mana-mana pegawai kanan cukai jualan menjalankan kuasanya di bawah subseksyen (1), orang yang menjalankan perniagaannya atau mana-mana orang lain yang berada di tempat atau di premis pada masa ia dimasuki hendaklah memberikan kepada pegawai itu segala kemudahan dan bantuan yang munasabah untuk menjalankan kewajipannya di bawah seksyen ini. (3) Jika mana-mana pegawai kanan cukai jualan memasuki mana-mana tempat atau premis mengikut seksyen ini, dia boleh— (a) menghendaki pengilang atau pengimport itu, mengikut mana-mana yang berkenaan, mengemukakan apa-apa barang, dokumen, artikel atau benda, yang pengilang atau pengimport itu dikehendaki untuk menyimpannya di bawah peruntukan Akta ini, atau yang berhubungan dengan mana-mana barang bercukai; (b) memeriksa apa-apa barang, dokumen, artikel atau benda dan mengambil salinan apa-apa dokumen; (c) menyita dan menahan apa-apa barang, dokumen, artikel atau benda yang, pada pendapatnya, ia boleh memberikan keterangan mengenai pelakuan apa-apa kesalahan di bawah Akta ini; (d) menghendaki mana-mana pengilang atau pengimport, atau mana-mana orang yang diambil kerja oleh pengilang atau pengimport itu, untuk menjawab soalan yang berhubungan dengan apa-apa barang, dokumen, artikel atau benda, atau apa-apa catatan dalam mana-mana dokumen, atau mana-mana barang bercukai; (e) menghendaki apa-apa bekas, sampul atau bekas muatan lain di tempat atau di premis itu dibuka; (f) atas risiko dan perbelanjaan pengilang atau pengimport itu, membuka dan memeriksa apa-apa bungkusan, atau apa-apa barang atau bahan, di tempat atau di premis itu; atau (g) mengambil sampel apa-apa barang mengikut seksyen 63. (4) Jika pegawai kanan cukai jualan yang bertindak di bawah seksyen ini tidak mendapat akses kepada mana-mana tempat atau premis di mana seseorang pengilang atau pengimport menjalankan perniagaannya, atau kepada mana-mana bekas muatan yang terdapat di dalam tempat atau premis itu, dia boleh, pada bila-bila masa, memasuki tempat atau premis itu, dan membuka bekas muatan itu mengikut apa-apa cara, jika perlu dengan kekerasan, sebagaimana yang difikirkan perlu olehnya. (5) Jika, apabila memasuki mana-mana tempat atau premis di bawah peruntukan seksyen ini, apa-apa barang bercukai dijumpai yang berhubungan dengannya apa-apa kesalahan di bawah peruntukan Akta ini telah dilakukan, barang bercukai itu boleh dilucuthakkan. (6) Mana-mana orang yang melanggar subseksyen (2) melakukan suatu kesalahan.

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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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