Sales Tax Act 2018 s 83
Where any dispute arises in any prosecution as to whether— (a) any sales tax has been paid; (b) any goods seized have been lawfully imported or exported; (c) any goods are not taxable goods; or (d) the accused is entitled to an exemption from sales tax, the burden of proof of such dispute shall lie on the accused in the prosecution.
Beban pembuktian
Jika apa-apa pertikaian timbul dalam mana-mana pendakwaan sama ada— (a) apa-apa cukai jualan telah dibayar; (b) apa-apa barang yang disita telah secara sah diimport atau dieksport; (c) apa-apa barang bukan merupakan barang bercukai; atau (d) tertuduh berhak kepada suatu pengecualian cukai jualan, beban pembuktian bagi pertikaian itu hendaklah terletak pada tertuduh dalam pendakwaan.
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).