Sales Tax Act 2018 s 9

s 9 Determination of sale value of taxable goods

(1) In the case of taxable goods— (a) sold by a taxable person; or (b) manufactured by a taxable person and— (i) used by him otherwise than as materials in the manufacture of the taxable goods; or (ii) disposed of by him otherwise than by sale, the sale value of such taxable goods shall be determined in accordance with the regulations made under this Act. (2) In the case of taxable goods imported into Malaysia, the sale value of the taxable goods shall be the sum of the following amounts: (a) the value of such taxable goods for the purpose of customs duty as determined in accordance with the Customs Act 1967; (b) the amount of customs duty, if any, paid or to be paid on such taxable goods; and (c) the amount of excise duty, if any, paid or to be paid on such taxable goods. (3) Where any registered manufacturer receives taxable goods from any person to be manufactured and subsequently returns the goods so manufactured to such person, the sale value of the goods so manufactured shall, subject to approval of the Director General, be the amount that the manufacturer charges for work performed by him.

Malay text (authoritative)

Penentuan nilai jualan barang bercukai

(1) Dalam hal barang bercukai— (a) yang dijual oleh orang kena cukai; atau (b) yang dikilangkan oleh orang kena cukai dan— (i) digunakan olehnya selain sebagai bahan bagi mengilang barang bercukai; atau (ii) dilupuskan olehnya selain dengan cara jualan, nilai jualan barang bercukai itu hendaklah ditentukan mengikut peraturan-peraturan yang dibuat di bawah Akta ini. (2) Dalam hal barang bercukai yang diimport ke dalam Malaysia, nilai jualan barang bercukai itu hendaklah jumlah amaun yang berikut: (a) nilai barang bercukai itu bagi maksud duti kastam sebagaimana yang ditentukan mengikut Akta Kastam 1967; (b) amaun duti kastam, jika ada, yang telah dibayar atau kena dibayar ke atas barang bercukai itu; dan (c) amaun duti eksais, jika ada, yang telah dibayar atau kena dibayar ke atas barang bercukai itu. (3) Jika mana-mana pengilang berdaftar menerima barang bercukai daripada mana-mana orang untuk dikilangkan dan kemudiannya memulangkan barang yang telah dikilangkan sedemikian kepada orang itu, nilai jualan barang yang dikilangkan sedemikian hendaklah, tertakluk kepada kelulusan Ketua Pengarah, merupakan amaun yang dikenakan oleh pengilang itu bagi kerja yang telah dilakukan olehnya.

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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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