(1) A tax to be known as sales tax shall be charged and levied on all taxable goods—
(a) manufactured in Malaysia by a registered manufacturer and sold, used or disposed of by him; or
(b) imported into Malaysia by any person.
(2) Sales tax on any importation of taxable goods into Malaysia shall be levied and payable as if it were a customs duty or an excise duty and as if the imported taxable goods are dutiable and liable to customs duty or excise duty.
(3) This Act shall be construed as one with the Customs Act 1967 and the Excise Act 1976 [Act 176] with regards to the importation or exportation of goods including goods in transit and the movement of goods under customs control or excise control.
(4) Where there is any inconsistency between the provisions of the Customs Act 1967 or the Excise Act 1976 and the provisions of this Act, the provisions of this Act shall prevail.
Malay text (authoritative)
Pengenaan dan skop cukai jualan
(1) Suatu cukai yang dikenali sebagai cukai jualan hendaklah dikenakan dan dilevikan ke atas semua barang bercukai—
(a) yang dikilangkan di Malaysia oleh pengilang berdaftar dan dijual, digunakan atau dilupuskan olehnya; atau
(b) yang diimport ke dalam Malaysia oleh mana-mana orang.
(2) Cukai jualan ke atas apa-apa pengimportan barang bercukai ke dalam Malaysia hendaklah dilevikan dan kena dibayar seolah-olah ia suatu duti kastam atau duti eksais dan seolah-olah barang bercukai yang diimport itu adalah berduti dan boleh dikenakan duti kastam atau duti eksais.
(3) Akta ini hendaklah ditafsirkan bersekali dengan Akta Kastam 1967 dan Akta Eksais 1976 [Akta 176] berkenaan dengan pengimportan atau pengeksportan barang termasuk barang dalam transit dan pergerakan barang di bawah kawalan kastam atau kawalan eksais.
(4) Jika terdapat apa-apa ketidakselarasan antara peruntukan Akta Kastam 1967 atau Akta Eksais 1976 dengan peruntukan Akta ini, peruntukan Akta ini hendaklah terpakai.
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).
