SALES TAX ACT 1972
(1) This Act may be cited as the Sales Tax Act 1972 .
(2) This Act shall apply throughout Malaysia.
[Am. Act A1163 - Prior text read - "This Act shall apply throughout the Federation."]
(3) This Act shall not apply to the area known as the Joint Development Area.
[Ins. Act A961]
In this Act, unless the context otherwise requires -
"business" includes any trade, commerce, manufacture, or any concern in the nature of trade, commerce or manufacture;
"calendar month" means a month reckoned according to the Gregorian calendar;
"company" means a company as defined in the Companies Act 1965 (Act 125) , and includes a body corporate established by or under Federal or State law and any body which the Minister may by order declare to be a company for the purposes of this Act;
"computer" has the meaning assigned thereto in section 3 of the Evidence Act 1950;
"Customs" means the Royal Malaysian Customs and Excise Department;
For the purpose of this Act, a free zone shall be deemed to be a place outside Malaysia.
[Am. Act A1163 - Prior text read - "For the purposes of this Act, a free zone shall be deemed to be a place outside the Federation."]
In this section, the expression "free zone" has the meaning assigned to it under section 2 of the Free Zones Act 1990 (Act 438).
For the purpose of this Act, a licensed warehouse and a licensed manufacturing warehouse shall be deemed to be a place outside Malaysia.
In this section, the expression "a licensed manufacturing warehouse" means a licensed warehouse in respect of which an additional licence to carry on any manufacturing process has been granted under section 65A of the Customs Act 1967.
(1) The Director General shall have the superintendence of all matters relating to the sales tax, subject to the direction and control of the Minister.
(2) Subject to the general direction and supervision of the Director General, all officers of Customs and Excise appointed under section 3 of the Customs Act 1967 and holding the rank of Superintendent or any rank higher than that of Superintendent, shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred by subsection 15(5).
(3) It shall be the duty of any proper officer to enforce, and ensure due compliance with, the provisions of this Act, and to make all due enquiries in relation thereto.
(4) Every person employed on any duty or service relating to the sales tax by the order or with the concurrence of the Director General (whether previously or subsequently expressed) shall be deemed to be the proper officer for tha
Every person employed on any duty or service relating to the sales tax shall be deemed to be a public servant within the meaning of the Penal Code [Act 574] .
(1) Every officer when acting against any person under this Act, shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such badge or authority card as he has been directed to carry under section 9(1) of the Customs Act 1967.
[Am. Act A1058]
(2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer acting or purporting to act under this Act, if such officer is not in uniform and refuses to declare his office and produce his badge or authority card on demand being made by such person.
[Am. Act A1058]
Subject to this Act, sales tax shall be charged and levied on all taxable goods-
(a) manufactured in Malaysia, or acquired under section 9, by a taxable person and sold, used or disposed of by him, otherwise than by sale or disposal to a licensed manufacturer authorised by the Director General to acquire such goods without payment of tax;
[Am. Act A1163 - Prior text read - " (a) manufactured in the Federation, or acquired under the provisions of section 9, by a taxable person and sold, used or disposed of by him, otherwise than by sale or disposal to a licensed manufacturer authorised by the Director General to acquire such goods without payment of tax;"]
(b) imported into Malaysia by any person for home consumption.
[Am. Act A1163 - Prior text read - " (b) imported into the Federation by any person for home consumption."]
(1) In the case of goods-
(a) sold by a taxable person; or
(b) manufactured or acquired under section 9 by a taxable person and-
(i) used by him otherwise than as materials in the manufacture of taxable goods; or
(ii) disposed of by him otherwise than by sale,
the sale value of such goods shall be determined in accordance with regulations made under this Act.
(2) In the case of goods imported into Malaysia for home consumption, the sale value of the goods shall be the sum of the following amounts, namely-
(a) the value of such goods for the purpose of customs duty determined in accordance with the Customs Act 1967;
(b) the amount of customs duty, if any, payable on such goods; and
(c) the amount of excise duty, if any, payable on such goods.
[Ins. Act A1283]
(1) A customs ruling may be amended, modified or revoked by the Director General if-
(a) it contains an error which needs to be corrected;
(b) the customs ruling was based on an error of fact or law;
(c) there is a change in law relating to sales tax; or
(d) there is a change in the material fact or circumstances on which the ruling was based.
(2) The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant of the amendment, modification or revocation and, subject to subsection (3), such amended, modified or revoked customs ruling shall take effect from the date stated in the notice.
(3) Notwithstanding subsection (2), where a customs ruling has the effect of causing or increasing any tax liability in respect of any goods, and-
(a) the go
11D PART IVA CUSTOMS RULING-11D. Director General to declare rulings to be null, etc.
The Director General shall by a notice declare a customs ruling made under section 11B to be null, void and of no effect if the ruling has been obtained by the applicant by way of fraud, misrepresentation or falsification of facts.
[Ins. Act A1283]
11E PART IVA CUSTOMS RULING-11E. Receiving of two customs rulings.
Where an applicant receives two or more different customs rulings on the same subject matter, such rulings shall be treated as being null and void and such applicant shall immediately notify the Director General who shall, within thirty days from the date of notification, issue a new customs ruling.
[Ins. Act A1283]
12 PART V TAXABLE PERSONS - LICENSING-12. Taxable persons.
Subject to this Act, sales tax shall be computed and paid by-
(a) any taxable person who carries on a business in Malaysia, whether for profit or otherwise, in respect of taxable goods manufactured by him in the course of such business;
[Am. Act A1163 - Prior text read - " (a) any taxable person who carries on a business in the Federation, whether for profit or otherwise, in respect of taxable goods manufactured by him in the course of such business;"]
(b) any person who imports taxable goods into Malaysia, in respect of such goods.
[Am. Act A1163 - Prior text read - " (b) any person who imports taxable goods into the Federation, in respect of such goods."]
12A PART V TAXABLE PERSONS - LICENSING-12A. Direction to treat persons as a single taxable person.
(1) Notwithstanding sections 12 and 13, where the Director General is satisfied that any separation of business activities is artificial, he may make a direction under this section directing that the persons named in that direction shall be treated as a single taxable person carrying on the activities of the business described in that direction and that single taxable person shall not continue to carry on the activities of such business unless he is licensed within twenty-one days from the date the direction is served on the last of such persons or from such later date as may be specified in that direction.
(2) For the purposes of subsection (1), in determining whether any separation of business activities is artificial, regard shall be had to the extent to which the different persons carrying on those business activities are closely bound to one another by financial, economic and organizational links.
(3) The Director General may make
12B PART V TAXABLE PERSONS - LICENSING-12B. Certificate under section 11B to be admissible.
Notwithstanding anything contained in any other written law or rule of evidence to the contrary, where in any proceedings a document purporting to be a certificate under the hand of the Director General in respect of a decision made by him under section 11B is produced, such document shall be admissible in evidence and shall be accepted as sufficient evidence of the facts therein stated and the Director General shall not be required to give evidence in respect of such decision unless the court otherwise orders.
[Ins. Act A1283]
13 PART V TAXABLE PERSONS - LICENSING-13. Application for licence, issue, etc.
(1) Every person who manufactures taxable goods in the course of business shall apply to the senior officer of sales tax in the prescribed form to be licensed as a licensed manufacturer, and subject to section 14, no person shall manufacture taxable goods in the course of business unless such person is in possession of a licence issued under subsection (3).
(2) Deleted by Act 337).
(3) Subject to subsection (4), and to being satisfied that a licence is required in the terms of paragraph 12 (a) and subsection (1) of this section, the Director General shall issue a licence in the prescribed form.
(4) Before any licence is granted under this section, or where a licence has been granted under this section, the Director General may require the person applying for the licence, or the licensed manufacturer, as the case may be, to give such security for the due compliance by that person with the provisions of this Act
13A PART V TAXABLE PERSONS - LICENSING-13A. Surrender and revocation of licences.
(1) If any taxable person ceases to carry on business, he shall forthwith surrender his licence to the Director General.
(2) If any taxable person ceases to carry on business as such, or dies, or being a company is dissolved, the Director General shall revoke the licence.
(3) If any taxable person fails to act or is found acting contrary to sections 17, 17A, 18, 19, or subsections 22(1) and (2), the Director General may revoke the licence, and if such person continues to carry on the same business after such revocation, he shall be deemed to carry on the business without a licence under this Act.
[Am. Act A1058]
(4) Before revoking a licence under subsection (2), the Director General shall serve a notice of revocation of the licence on the person to whom the licence was issued and that licence is revoked with effect from the date as specified in the notice.
[Ins. Act A1058
14 PART V TAXABLE PERSONS - LICENSING-14. Exemptions from licensing.
The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any class of persons from subsection 13(1):
Provided that, notwithstanding that any person is exempted under such order, such person may apply to be licensed as a licensed manufacturer, whereupon the provisions of this Act shall apply to such person.
[Am. Act 578]
15 PART VI RATES OF TAX AND COMPUTATION OF TAX PAYABLE-15. Powers of Minister to fix the rates of sales tax by orders to be approved by the House of Representatives.
(1) The Minister may, from time to time, by order published in the Gazette , fix the rates of sales tax to be levied under this Act.
(2) Any order made under subsection (1) of this section shall, at the next meeting of the House of Representatives be laid before such House and shall, at the expiration of one hundred and twenty days from being so laid or of such extended period as the House of Representatives may, by resolution, direct, cease to have effect if and insofar as it is not confirmed by a resolution passed by the House of Representatives within the said one hundred and twenty days or, if such period has been extended, within such extended period.
(3) Where an order ceases to have effect in whole or in part as provided by subsection (2) of this section, then any sales tax levied in pursuance of such order or, as the case may be, of such part thereof as ceases to have effect shall, subject to the provisions of subsection
16 PART VI RATES OF TAX AND COMPUTATION OF TAX PAYABLE-16. Computation of tax payable.
Subject to this Act, sales tax shall be levied-
(a) on the sale value at the rate in force at the time at which the sales tax is due; or
(b) on the quantity of goods sold, used or disposed of, or imported, at the rate in force at the time at which the sales tax is due.
[Subs. Act A1070]
17 PART VII INVOICES, RECORDS, RETURNS AND ASSESSMENT-17. Invoices.
(1) Every taxable person who sells any taxable goods shall issue an invoice in the national language or in English to the purchaser in respect of the transaction, and shall state thereon the amount of sales tax payable separately to the prices for which the goods are sold as well as the quantities of goods sold.
[Am. Act A1070]
(2) No invoice showing an amount which purports to be sales tax shall be issued on the sale of any goods -
(a) which are not taxable goods; or
(b) by a person who is not a taxable person.
(3) The amount of the sales tax payable shall be recoverable by the taxable person from the purchaser in addition to the price and any other amount due by the purchaser in addition to the price and any other amount due by the purchaser in respect of the goods.
(4) (Deleted by Act A782).
17A PART VII INVOICES, RECORDS, RETURNS AND ASSESSMENT-17A. Production of invoices by computer.
(1) Subject to subsection (2), for the purposes of any provision under this Act in relation to an invoice, a taxable person shall be treated as having issued an invoice to a purchaser notwithstanding that there is no delivery of any equivalent document in paper form to the purchaser if the requisite information is recorded in a computer and-
( a ) is transmitted to the purchaser by electronic means; or
( b ) is produced on any material other than paper and is delivered to the purchaser.
(2) No provision in relation to computer invoice shall be treated as having been complied with unless the taxable person and the purchaser-
( a ) have obtained the Director General's approval in writing
(i) to transmit the document by electronic means, or to produce the document by means of a computer on any material other than paper and to deliver that docu
18 PART VII INVOICES, RECORDS, RETURNS AND ASSESSMENT-18. Duty to keep records.
(1) Every taxable person shall, in accordance with regulations made under this Act, keep full and true records written up to date of all transactions which affect or may affect his liability to sales tax.
(2) The records which are required to be kept in accordance with this section shall be preserved for a period of six years from the latest date to which such records relate.
19 PART VII INVOICES, RECORDS, RETURNS AND ASSESSMENT-19. Furnishing of returns.
(1) Every taxable person shall within twenty-eight days after the end of each taxable period deliver to the proper officer a return in the prescribed form setting forth the aggregate amount of the sale value of all taxable goods sold by him during that period, the amount of sales tax payable on those goods, and such other particulars as may be prescribed or as may be required by the Director General; and the return shall be verified by declaration in the prescribed form.
(2) The Director General may, at his discretion, permit any licensed manufacturer to deliver the return required under subsection (1) at any interval longer than one taxable period but in no case shall any such interval be longer than six consecutive taxable periods.
(3) Any permission granted under subsection (2) may be withdrawn by the Director General at his discretion at any time whereupon a return, covering the period from the beginning of the first consecutive tax
20 PART VII INVOICES, RECORDS, RETURNS AND ASSESSMENT-20. Assessment of tax on goods sold or manufactured.
(1) Any return furnished under section 19 may be accepted by the proper officer as sufficient proof of the matters therein contained, and sales tax may be assessed by the proper officer accordingly.
(2) If the proper officer has reason to believe that the amount of sales tax shown in a return made by any taxable person under section 19 as payable on any goods is less than the amount payable under this Act, he may assess the sales tax at such greater amount as he deems fit and a notice in writing of such amount shall be served on such person.
(3) If the proper officer has reason to believe that sales tax is payable on any goods under paragraph 6 (a) by any person who has not made a return in respect thereof, he may assess the sales tax at such amount as he deems fit and a notice in writing of such amount shall be served on such person.
21 PART VII INVOICES, RECORDS, RETURNS AND ASSESSMENT-21. Assessment of tax on goods imported.
The sales tax payable on any goods under paragraph 6 (b) shall be assessed by the proper officer.
22 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-22. When taxes become due and payable.
(1) The sales tax chargeable under paragraph 6 (a) shall be due at the time the taxable goods are sold, disposed of otherwise than by sale or first used otherwise than as material in the manufacture of taxable goods, by the taxable person.
(2) Any sales tax chargeable under paragraph 6 (a) which falls due during any taxable period shall be payable within twenty-eight days from the expiration of that taxable period.
(3) Any sales tax chargeable under paragraph 6 (b) shall be due and payable -
(a) in the case of goods cleared for home consumption directly at the port of importation, or goods entered for removal to an inland station, and there cleared for home consumption, at the time of final Customs clearance;
(b) in the case of goods removed to a customs warehouse or a licensed warehouse subsequent to importation, at the time of final clearance from such warehouse fo
23 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-23. Sales tax to be recovered as civil debt.
(1) Without prejudice to any other remedy, any sales tax due and payable and any penalty or surcharge accruing under this Act, may be recovered by the Minister as a civil debt due to the Government.
[Am. Act A1058]
(2) In any suit to recover the sales tax, penalty, or surcharge, if any, under subsection (1), the production of a certificate signed by the Director General giving the name and address of the taxable person and the amount of sales tax, penalty or surcharge, if any, due by him shall be sufficient authority for the Court to give judgment for the same amount.
[Am. Act A1058]
(3) Any penalty or surcharge imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254] ,the Limitation Ordinance of Sabah [Sabah Cap. 72] or the Limitation Ordinance of Sarawak [Swk. Cap. 49] , as the case may be, be recoverable as i
24 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-24. Penalty for late payment.
Where any amount of sales tax remains unpaid after the last day on which it was payable under subsection 22(2) or repayable under section 31D, as the case may be -
[Am. Act A1183 - Prior text read - "Where any amount of sales tax remains unpaid after the last day on which it was payable under section 22 (2) -"]
(a) a penalty equal to ten per cent of such unpaid amount shall thereupon be payable;
(b) if the sales tax due and payable remains unpaid for more than thirty days after the last day on which it was so payable the rate of penalty under paragraph (a) on such unpaid sales tax shall be increased by ten per cent for the second period of thirty days after such last day and for every succeeding period of thirty days or part thereof during which such amount remains unpaid to a maximum of fifty per cent.
[Am. A1058]
25 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-25. Goods subject to the control of Customs not to be delivered until sales tax paid as demanded.
In the case of imported taxable goods, no person shall be entitled to obtain delivery of such goods from the control of the Customs until the sum assessed by the proper officer by way of sales tax on those goods has been paid in full.
26 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-26. Joint and several liability of directors, etc.
Where any sales tax, penalty or surcharge is due and payable by -
(a) a company;
(b) a firm; or
(c) a society, an association or other body of persons,
[Subs. Act A1110 - Prior text read - " an association of persons" ]
then notwithstanding anything to the contrary in this Act or in any other Act, the directors of such company including persons who were directors of such company, or the partners of such firms, including any persons who were partners of such firm, or the members of such society, association or other body of persons, including any persons who were members of such society, association or other body of persons, during such taxable period, as the case may be, shall together with such company, firm, society, association or other body of persons, be jointly and severally liable for the sales tax, penalty or surcharge payable;
27 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-27. Persons about to leave Malaysia.
If the Director General has reason to believe that a taxable person is about to leave Malaysia before any sales tax due by him becomes payable in accordance with the provisions of this Act, the sales tax shall, if the Director General deems fit, be payable on such earlier date as the Director General determines and, if the whereabouts of the taxable person are known to the Director General, the taxable person shall be notified accordingly.
[Am. Act A1163 - Prior text read - "If the Director General has reason to believe that a taxable person is about to leave the Federation before any sales tax due by him becomes payable in accordance with the provisions of this Act, the sales tax shall, if the Director General deems fit, be payable on such earlier date as the Director General determines and, if the whereabouts of the taxable person are known to the Director General, the taxable person shall be notified accordingly."]
27A PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-27A. Recovery of sales tax, etc., from persons leaving Malaysia.
(1) Where the Director General has reason to believe that any person is about or is likely to leave Malaysia without paying-
[Am. Act A1163 - Prior text read - "(1) Where the Director General has reason to believe that any person is about or is likely to leave Malaysia without paying-"]
( a ) any sales tax payable by him;
( b ) any penalty payable by him under section 24;
( c ) any surcharge payable by him under subsection 30(1B); or
( d ) any other moneys recoverable from him under this Act,
he may issue to any Director of Immigration a certificate containing particulars of the sales tax, penalty, surcharge or other moneys so payable with a request that such person be prevented from leaving Malaysia unless and until he pays the sales tax, penalty, surcharge or other moneys so payable, or furnishes security to the satisfaction o
28 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-28. Power to collect sales tax, etc., from person owing money to taxable person.
(1) Where any sum by way of sales tax, penalty or surcharge is due and payable by a taxable person, the Director General may, by notice in writing (a copy of which shall be forwarded to the taxable person at his last known place of address) require -
(a) any person by whom any money is due or accruing or may become due to the taxable person;
(b) any person who holds or may subsequently hold money for or on account of the taxable person;
(c) any person who holds or may subsequently hold money on account of some other person for payment to the taxable person; or
(d) any person having authority from some other person to pay money to the taxable person,
to pay to him forthwith, or within such time as the Director General allows, such money (not being salary or wages due or accruing due to the taxable person) or so much thereof as is sufficient to pay t
29 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-29. Drawback.
Drawback of the full amount of sales tax paid in respect of goods which are subsequently exported from Malaysia may, subject to regulations made under this Act, be allowed.
[Am. Act A1163 - Prior text read - "Drawback of the full amount of sales tax paid in respect of goods which are subsequently exported from the Federation may, subject to regulations made under this Act, be allowed."]
30 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-30. Payment of sales tax, etc., short paid or erroneously refunded and payments by instalments.
(1) Where-
( a ) the whole or any part of any sales tax, penalty or other moneys payable under this Act has not been paid; or
( b ) the whole or any part of any sales tax, penalty or other moneys after having been paid, has been erroneously refunded,
then, provided a demand is made within three years from the date on which the sales tax, penalty or other moneys were payable, or deficient sales tax, penalty or other moneys were paid, or the refund was made, as the case may be, the person-
( aa ) liable to pay-
(i) the sales tax, penalty or other moneys; or
(ii) the deficient sales tax, penalty or other moneys; or
( bb ) to whom the refund was erroneously made,
shall pay the sales tax, penalty or other moneys, or the deficient sales tax, penalty or other moneys, or repay the refund er
31 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-31. Vendor may apply for refund.
Subject to such conditions as may be prescribed, where any licensed manufacturer acquires from a person goods, in respect of which sales tax has previously been paid, the vendor may apply to the Director General for a refund of the sales tax so paid in respect of the goods to which the transaction relates, provided such manufacturer holds the approval and authorization of the Director General to acquire such goods free of sales tax; and where the Director General is satisfied that the prescribed conditions have been complied with, he shall refund the vendor the amount of sales tax previously paid by such person in respect of such goods:
Provided that no such refund shall be allowed unless a claim in respect thereof is made within one year after the date of the transaction to which the claim relates.
31A PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-31A. Application for deduction by licensed manufacturer.
(1) A licensed manufacturer may apply to the Director General, in the return furnished by him in accordance with section 19, for the deduction of such amount of sales tax paid in respect of goods purchased by him during the taxable period to which the return relates.
(2) The Director General shall allow the deduction applied under subsection (1) subject to such conditions as may be prescribed.
31B PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-31B. Credit notes.
A licensed manufacturer in a return furnished by him in accordance with section 19 may deduct, in accordance with the regulations made under this Act, the amount of sales tax paid in respect of taxable goods returned by a purchaser or discounts subsequently given to the purchaser, from the amount of sales tax accounted for in the return:
Provided that the licensed manufacturer has issued to the purchaser a credit note containing the requisite particulars.
[Ins. Act A1058]
31C PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-31C. Refund for doubtful debt or bad debt.
[Am. Act 661]
(1) Any person who is or has ceased to be a taxable person may make a claim to the Director General for a refund of the whole or any part of any sales tax paid by him in respect of taxable goods if‐
(a) the sales tax has been paid by such person on or after 1 January 2003;
(b) the whole or any part of the sales tax payable to such person has been provided in his accounts as doubtful debt or has been written off in his accounts as bad debts; and
[Am. Act 661]
(c) the Director General is satisfied that all reasonable efforts have been made by such person to recover the sales tax.
(2) Where the person mentioned in subsection (1)-
(a) has not received any payment in respect of the sale of taxable goods, such person may make a claim for the whole of the sales tax
31D PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-31D. Repayment of refund.
Where a refund of sales tax has been made under section 31C by the Director General to a person and any payment in respect of the sale of taxable goods for which the sales tax is payable is subsequently received by the person, the person shall repay to the Director General an amount calculated in accordance with the following formula:
A/B x C
where A is the payment received in respect of the sale of such taxable goods;
B is the sale value of such taxable goods plus sales tax payable on such goods; and
C is the sales tax payable on such goods.
[Ins. Act A1183]
32 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-32. Return of sales tax or penalty overpaid or erroneously paid.
It shall be lawful for the Director General, if it is proved to his satisfaction that any sales tax or penalty has been overpaid or erroneously paid under this Act, to order the refund of the sales tax or penalty that was overpaid or erroneously paid subject to such limit as may be prescribed by regulations made under this Act:
Provided that-
( a ) no such refund shall be allowed unless a claim in respect of it is made in the prescribed form within one year after the overpayment or erroneous payment was made; and
( b ) the Director General may reduce or altogether disallow any refund due under this section to the extent that the refund would unjustly enrich the claimant.
[Ins. Act A1058]
33 PART VIII COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION-33. Remission.
The Minister may, if he thinks it just and equitable to do so, and subject to such conditions as he may deem fit to impose, remit the whole or any part of any sales tax due and payable under this Act, or the whole or any part of any penalty payable under section 24.
34 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-34. Persons bound to give information.
(1) Every person having information about any matter into which it is the duty of the proper officer to inquire shall, upon being required by him to do so, give such information.
(2) Every person required by the proper officer to produce a document or other thing which is within the power of such person to produce, and which is a document or thing required under this Act or a document or thing used in any transaction or other matter relating to sales tax or a document or thing into which it is the duty of the proper officer to inquire under this Act, shall produce such document or thing.
35 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-35. Senior officers of sales tax may take samples.
(1) Any senior officer of sales tax may at any time, if his duties so require, take samples of any goods to ascertain whether they are goods of a description liable to sales tax or to ascertain the sales tax payable on such goods, or for such other purposes as he may deem necessary, and such samples may be disposed of in such manner as he may direct.
(2) No payment shall be made for any sample taken under subsection (1), but the proper officer shall give a receipt of any such sample.
36 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-36. Access to places or premises.
(1) Any senior officer of sales tax shall for the purposes of this Act 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 enters upon any premises in accordance with this section, then -
(a) he may require the manufacturer or importer, as the case may be, to produce any book, document, or thing, which such manufacturer or importer is required to keep under the provisions of this Act, or which relate to any taxable goods;
(b) he may examine any book, document or thing and take copies of any book or document;
(c) he may seize and detain any book, document or thing, if in his opinion it may afford evidence of the commission of any offence under this Act;
(d) he may require any manufacturer or importer or any person employed by such person or importer to answer questions
37 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-37. Magistrate may issue search warrant.
(1) Whenever it appears to any Magistrate, upon written information upon oath and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling house, shop, or other building or place, or on board any vessel or any aircraft, there are concealed or deposited any goods, books, documents or thing which may afford evidence of an offence against this Act, such Magistrate may issue a warrant authorizing any officer of sales tax named therein, at any time, and with or without assistance-
(a) to enter such dwelling house, shop or other building or place, vessel, or aircraft and there to search for and seize any such goods, books, documents or things;
(b) to arrest any person being in such dwelling house, shop or other building, place, vessel or aircraft in whose possession such goods are found or who may reasonably be suspected as having concealed or deposited such
38 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-38. When search may be made without warrant.
Whenever it appears to the senior officer of sales tax that there is reasonable cause to believe that in any dwelling house, shop or other building, place, vessel or aircraft there are concealed or deposited any goods, books, documents or things which may afford evidence of an offence against this Act, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant such goods, books, documents, or things are likely to be removed, he may exercise in, upon and in respect of such dwelling house, or shop or other building, place, vessel or aircraft all the powers mentioned in section 37 in the same manner as if he were empowered so to do by a warrant issued under that section.
39 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-39. Power to stop and search vehicles, vessels and aircraft.
(1) The proper officer may stop and examine any vehicle, vessel or aircraft for the purpose of ascertaining whether any goods in respect of which he has reason to believe that an offence against this Act has been committed are contained therein and the person in control or in charge of such vehicle, vessel or aircraft shall, if required so to do by the proper officer, stop the same and allow the proper officer to examine it or move it to another place for search, and shall not proceed until permission to do so has been given by the proper officer.
(2) The person in control or in charge of any vehicle, vessel or aircraft examined under this section shall on request by the proper officer open all parts of it for examination by the proper officer and take all measures necessary to enable such examination as the proper officer considers necessary to be made.
39A PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-39A. Access to recorded information or computerized data.
(1) Any senior officer of sales tax exercising his powers under sections 36, 37, 38 and 39 shall be given access to any recorded information or computerized data, whether stored in a computer or otherwise.
(2) In addition, a senior officer of sales tax exercising his powers under sections 36, 37, 38 and 39-
(a) may inspect and check the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with that information or data; and
(b) may require-
(i) the person by whom or on whose behalf the senior officer of sales tax has reasonable cause to suspect the computer is or has been so used; or
(ii) the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material,
to provide him with such reasonable assistance
40 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-40. Seizure of goods the subject of an offence.
(1) All goods, books, documents or things in respect of which the proper officer has reasonable cause to suspect that there has been committed any offence against this Act, or any violation of any of the provisions of this Act or of any condition subject to which any licence or permit has been granted under this Act, and any receptacle, package, vehicle, vessel not exceeding 200 tons net registered tonnage, or aircraft in which such goods may be found or which has been used in connection with such offence or violation, and any books or documents which may reasonably be believed to have a bearing on the case, may be seized by the proper officer.
(2) Whenever any goods, receptacle, package, vehicles, vessels or aircraft are seized under this Act, the proper officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, vehicles, vessels or aircraft, if known, either by delivering such notice to
41 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-41. Release of vehicle, vessel or aircraft under bond.
When any vehicle, vessel or aircraft has been seized under this Act, the senior officer of sales tax may, at his discretion, temporarily return such vehicle, vessel or aircraft to its owner upon security being furnished to the satisfaction of the senior officer of sales tax that the vehicle, vessel or aircraft shall be surrendered to him upon demand.
42 PART IX INSPECTION, SEARCH, SEIZURE AND ARREST-42. Powers of arrest.
(1) Any officer of sales tax may arrest without warrant-
(a) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence against this Act;
(b) any person whom he may reasonably suspect to have in his possession any goods liable to seizure under this Act;
(c) any person whom he may reasonably suspect to have committed an offence against this Act;
and such officer of sales tax may search or cause to be searched any person so arrested:
Provided that-
(a) any person who requests that his person be searched in the presence of a senior officer of sales tax shall not be searched except in the presence of and under the supervision of such officer, but such person may be detained until the arrival of such officer, or taken to any office or police station where such off
43 PART X-43. Failure to comply with notice, etc.
Without prejudice to any other liability incurred under this Act, any person who -
(a) fails or refuses to comply with the requirements of section 12, or section 12A, or section 13, or section 17, or section 17A, or section 18, or section 19, or section 22, or section 28; or
[Am. Act A1058]
(b) carries on business at any place or premises not specified in the licence issued under section 13; or
(c) fails or refuses to produce any book or document for the examination or retention by the proper officer in accordance with the requirements of this Act; or
( ca ) contravenes section 63A(2);
[Ins. Act A1058]
(d) fails or refuses to give correct information or refuses to give any information which he is required to give relating to sales tax; or
(e) pays a lesser amount of sales tax th
43A PART X-43A. Evasion of sales tax.
(1) Any person who wilfully with intent to evade or to assist any other person to evade sales tax-
( a ) omits from a return made under this Act or any regulations made under this Act any information in relation to any matter affecting the amount of his or the other person's chargeability to sales tax;
( b ) makes any false statement or entry in any return, claim or application made under this Act or any regulations made under this Act;
( c ) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in pursuance of this Act or any regulations made under this Act;
( d ) prepares, maintains or authorizes the preparation or maintenance of any false book of accounts, false invoices or other false records, or falsifies or authorizes the falsification of any book of accounts, invoices or records; or
( e ) makes use or
44 PART X-44. Abetting an offence.
Where any persons-
( a ) aids, abets, assists, incites or induces any other person to make or makes on behalf of another person an incorrect return, account, statement or declaration resulting in a short payment of sales tax by the person liable for its payment; or
( b ) aids, abets, assists, incites or induces any other person to commit an offence under section 43,
such first-mentioned person shall be guilty of an offence against this Act and shall be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding twelve months or to both.
[Subs. Act A1058]
45 PART X-45. Offences by corporate bodies.
(1) Where an offence against this Act or any regulation made thereunder has been committed by a company, a firm, a society, an association or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society, association or other body of persons or was purporting to act in such capacity shall be deemed to be guilty of that offence unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.
[Am. Act A1110 - Prior text read - "Where an offence against this Act or any regulation made thereunder has been committed by a company, firm, society or other body of persons, any person who at the t
46 PART X-46. [Deleted Act A1110].
[Deleted by Act A1110 - Prior text read - " 46. Who may prosecute. Prosecutions in respect of offences committed under this Act or any regulation made thereunder may be conducted by a senior officer of sales tax or any officer of sales tax specially authorized in writing in that behalf by the Director General."]
47 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-47. Sessions Court to have full jurisdiction.
Notwithstanding the provisions of any written law to the contrary, a Sessions Court shall have jurisdiction to try any offence under this Act and to impose punishment under this Act for any such offence.
48 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-48. Proportional examination of goods seized to be accepted by courts.
(1) When any goods suspected of being taxable goods or otherwise liable to seizure have been seized, it shall be sufficient to open and examine five per centum only of each description of the package or receptacle in which such goods are contained.
(2) If it is necessary to test any goods seized under this Act, it shall be sufficient to test only a sample not exceeding five per centum in volume or weight of the goods examined under subsection (1).
(3) The court shall presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.
[Subs. Act A1110 - Prior text read - " 48. Proportional examination or testing of goods seized to be accepted by courts. When any goods suspected of being taxable goods or otherwise liable to seizure have been seized, it shall be s
49 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-49. Evidence of analysis may be given in writing.
(1) In any prosecution under this Act, a certificate of analysis under the hand of an analyst shall, on production thereof by the prosecutor, be sufficient evidence of the facts stated therein unless the defendant requires that the analyst be called as a witness, in which case he shall give notice thereof to the prosecutor not less than ten days before the day on which the summons is returnable; and in like manner a certificate of analysis under the hand of an analyst shall, on production thereof by the defendant, be sufficient evidence of the facts stated therein, unless the prosecutor requires that the analyst be called as a witness.
(2) A copy of the certificate referred to in subsection (1) shall be sent to the defendant or the prosecutor, as the case may be, at least ten days before the day fixed for the hearing of the summons, and if it is not so sent the court may adjourn the hearing on such terms as it may think proper.
(3) In t
50 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-50. Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore.
Where in any prosecution under this Act it is relevant to ascertain particulars as to the registration or licensing of any vessel or conveyance registered or licensed in any port or place in Malaysia or in Singapore, a certificate purporting to be signed by the officer responsible under any written law for the time being in force in Malaysia or any part thereof or in Singapore for such registration or licensing shall be prima facie evidence as to all particulars concerning such registration or licensing contained therein, and the burden of proving the incorrectness of any particulars stated in such certificate shall be on the person denying the same.
[Am. Act A1163 - Prior text read - "Where in any prosecution under this Act it is relevant to ascertain particulars as to the registration or licensing of any vessel or conveyance registered or licensed in any port or place in the Federation or in Singapore, a certificate
51 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-51. Manner of seizure not to be enquired into on trial before court or on appeal to High Court.
On any trial before any court and in any proceedings on appeal in the High Court, relating to the seizure of goods subject to forfeiture under this Act, the court shall proceed to such trial or hear such appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except insofar as the manner and form of seizure may be evidence of such merits.
51A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-51A. Obligation of secrecy.
(1) Except as provided under section 52, the name and address of an informer and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any proper officer or any person who in the ordinary course of his duties comes into possession of or has control of or access to such information to any person except the designated officer of sales tax authorized by the Director General.
(2) Any person who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding five years or to both.
[Ins. Act A1110]
52 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-52. Protection of informers from discovery.
(1) Except as hereinafter provided, no witness in any civil or criminal proceedings under this Act shall be obliged or permitted to disclose the name or address of an informer, or the substance of the information received from him, or state any matter which might lead to his discovery.
(2) Subject to subsection (3), if any books, documents or papers, which are produced in evidence or liable to inspection in any civil or criminal proceeding under this Act, contain any entry in which any informer is named or described or which might lead to his discovery, the court shall cause all such passages to be concealed from view or to be obliterated, but only to the extent necessary to protect the informer from discovery.
(3) If on trial for any offence under this Act, the court, after full enquiry into the case, believes, that the informer wilfully made in his complaint a material statement which he knew to be false or did not believe to be true,
53 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-53. Goods liable to seizure liable to forfeiture.
(1) All goods liable to seizure under the provisions of this Act shall be liable to forfeiture.
(2) For the purpose of this section and of sections 54, 55, 56, 58 and 60 the word "goods" shall be deemed to include receptacles, conveyances, vessels and aircraft.
(3) All things forfeited shall be delivered to the Director General and shall be disposed of in accordance with his directions.
54 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-54. Court to order disposal of goods seized.
(1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which a prosecution with regard thereto has been held.
(2) An order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence against this Act has been committed and that the goods were the subject matter of, or were used in the commission of, the offence, notwithstanding that no person may have been convicted of such offence.
55 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-55. Goods seized in respect of which there is no prosecution deemed to be forfeited if not claimed within one month.
(1) Where no prosecution is initiated with regard to any goods seized under this Act, such goods shall be deemed to be forfeited at the expiration of one calender month from the date of seizures unless claim thereto is made before that date in the manner hereinafter set forth.
(2) Any person asserting that he is the owner of such goods and that they are not liable to forfeiture may personally, or by his agent authorized in writing in that behalf, give written notice to a senior officer of sales tax that he claims the same.
(3) On receipt of such notice the senior officer of sales tax shall refer the claim to the Director General who may direct that such goods be released or may direct such senior officer of sales tax, by information in the prescribed form, to refer the matter to the Sessions Court Judge for his decision.
(4) The Sessions Court Judge shall issue a summons requiring the person asserting that he is the owner of the
56 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-56. Minister may order return of goods seized.
(1) The owner or any person having a beneficial interest in any goods seized may, before the expiration of one calendar month from the date of the forfeiture of such goods, or from the date on which such goods shall be deemed to be forfeited, as the case may be, make application to the Minister for the return of such goods.
(2) Subsequent to any application made in accordance with subsection (1), the Minister may order any goods seized under this Act, whether forfeited or not, to be delivered to the owner or other person entitled thereto, upon such terms and conditions as he may deem fit.
57 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-57. Compounding of offences.
(1) Any senior officer of sales tax may compound any offence, which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding five thousand ringgit.
[Am. Act A1058]
(2) On payment of such sum of money the person reasonably suspected of having committed an offence, if in custody, shall be discharged, and any goods seized shall be released and no further proceedings shall be taken against such person or goods.
58 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-58. Burden of proof.
If in any prosecution in respect of any goods seized for nonpayment of sales tax or for any cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises whether sales tax has been paid in respect of such goods or whether anything is exempt from sales tax, then and in every such case the burden of proof thereof shall lie on the defendant in such prosecution.
59 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-59. Conviction under other law.
Nothing contained in this Act shall prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law for the time being in force in Malaysia or in any part thereof:
[Am. Act A1163 - Prior text read - "Nothing contained in this Act shall prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law for the time being in force in the Federation or in any part thereof:"]
Provided that no person shall be punished more than once for the same offence.
59A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-59A. Court order.
Where any person is found guilty of an offence under section 43 or 43A, the court before which that person is found guilty shall order that person to pay to the Director General the amount of sales tax due and payable, or any penalty payable under this Act, if any, as certified by the Director General and such sales tax or penalty shall be recoverable in the same manner as a fine as provided under section 283 of the Criminal Procedure Code [Act 593].
[Ins. Act A1058]
60 PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-60. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause.
No person shall in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, be entitled to the costs of such proceedings or to any damages or other relief other than an order for the return of such goods or the payment of their value unless such seizure was made without reasonable or probable cause.
60A PART XI PROVISIONS AS TO TRIALS AND PROCEEDINGS-60A. Protection of public officer.
Nothing done by a public officer in the course of his duties shall be deemed to be an offence under this Act.
61 PART XII REGULATIONS-61. Regulations.
The Minister may make regulations to prescribe and regulate -
(a) the issue of licences;
(b) the place at which the sales tax is to be paid and collected;
(ba) the production of invoices by computer;
[Ins. Act A1058]
(bb) all matters in regard to credit notes;
[Ins. Act A1058]
(c) the remission at the discretion of the Director General of small amounts of sales tax;
(d) the forms to be used under and for purposes connected with this Act;
(da) all matters relating to bad debts for the purposes of this Act;
[Ins. Act A1183]
(db) the determination of value for the purposes of section 7(1);
[Ins. Act A1183]
(dc) the conduct of all matters relating to customs rulings;<
62 PART XIII MISCELLANEOUS-62. Service of notices, etc.
(1) Every notice, direction or other document required by this Act to be served on any person may be served-
( a ) personally upon that person; or
( b ) by sending it to that person by registered post.
(2) A notice, direction or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if such notice, direction or other document was addressed-
( a ) in the case of a company, a firm, a society, an association or other body of persons-
[Am. Act A1110 - Prior text read - "in the case of a company, firm or association of persons" ]
(i) to its registered office;
(ii) to its last known address; or
(iii) to any person authorized by it to accept service of proce
63 PART XIII MISCELLANEOUS-63. Clerks and servants may transact business.
The clerks or servants of any person may transact business generally with any proper officer on behalf of such person:
Provided that an officer may refuse to transact business with such clerk or servant unless such person identifies such clerk or servant to such officer as empowered to transact.
[Am. Act A1058]
63A PART XIII MISCELLANEOUS-63A. Transaction of business on behalf of taxable person.
(1) Subject to section 63, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to-
( a ) refund;
( b ) remission;
( c ) exemption; or
( d ) any other matters as approved by the Director General.
(2) The person who transacts business on any of the matters stated in subsection (1) on behalf of a taxable person shall-
( a ) produce a letter of authorization from the taxable person whom he represents; and
( b ) where any prescribed form is required to be submitted for the purposes of the matters being transacted, submit the form that has been signed by the taxable person, except where otherwise allowed by a senior officer of customs.
[Ins. Act A1058]
64 PART XIII MISCELLANEOUS-64. Licensee to furnish audit certificate.
The Director General may require a licensee to submit annually an audit certificate, signed by a public accountant not in the employment of the licensee, in relation to the books and records required to be kept by the licensee under the provisions of this Act in respect of the licensee's production and sale of taxable goods manufactured by him.
65 PART XIII MISCELLANEOUS-65. Rewards.
The Director General may order such rewards as he may deem fit to be paid to any officer or other person for services rendered in connection with the detection of any offences against this Act.
66 PART XIII MISCELLANEOUS-66. Forms to be used.
Where any forms have been prescribed under section 61 no person shall, for the purposes of this Act, use any form which is not printed or issued by authority of the Director General:
Provided that the Director General may, at his discretion, and subject to such conditions as he may deem fit to impose, permit any person to use forms which are not so printed or issued as aforesaid, or permit the use of any form submitted through an electronic data interchange.
67 PART XIII MISCELLANEOUS-67. Power of Director General to charge fees.
The Director General may charge such fee as he may consider reasonable in respect of any act or service done or rendered by him or any officer and which is not required to be done or rendered under this Act and for which no fee is prescribed by any written law.
68 PART XIII MISCELLANEOUS-68. Disputes and appeals.
(1) Where any person disputes the decision of a proper officer acting in the course of duty under section 3 he may appeal therefrom to the Director General, whose decision on such dispute shall, subject to subsection (2), be final.
(2) Any person aggrieved by a decision of the Director General may, except in any matter relating to compound or subsection 55(3), within thirty days of being notified of such decision in writing, appeal to the Customs Appeal Tribunal whose decision shall be final.
(3) All provisions relating to the Customs Appeal Tribunal shall be applicable to this Act.
69 PART XIII MISCELLANEOUS-69. Liquidator of company to give notice of winding-up and set aside tax.
(1) Where after the passing of this Act an effective resolution is passed or an order is made for the winding-up of a company which is a licensed manufacturer or importer the liquidator of the company shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the Company set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any sales tax that is or will thereafter become payable in respect of the company, and shall pay such sales tax.
[Am. Act A1058, A1070]
(2) A liquidator of any such company who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the sales tax as required by that subsection shall be personally liable for any sales tax that is or becomes payable as aforesaid.
(2A) Any liquidator who fails to com
70 PART XIII MISCELLANEOUS-70. Appointment of receiver to be notified to the Director General.
(1) Where a receiver is appointed of the property of a licensed manufacturer or importer the receiver shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the licensed manufacturer or importer set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any sales tax that is or will thereafter become payable in respect of the goods that have been sold or manufactured by the licensed manufacturer or importer before the appointment of the receiver, and shall pay such sales tax.
[Am. Act A1070]
(2) A person appointed as receiver who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the sales tax as required by that subsection shall be personally liable for any sales tax that is or becomes payable as aforesaid.
(2A)
71 PART XIII MISCELLANEOUS-71. Taxable period other than two calendar months.
For the purpose of this Act returns may be accepted by the proper officer for any taxable period not being a calendar month, and in the application of section 19 the term "taxable period" shall mean such accounting period, and the last day of that accounting period shall be deemed to be the end of a taxable period.
72 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-72. Interpretation.
In this Part, unless the context otherwise requires-
"Labuan" means the Island of Labuan and its dependent islands viz. Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat;
"principal customs area" means Malaysia exclusive of Labuan, Langkawi and Tioman.
[Am. Act A1163 - Prior text read - ""principal customs area" means the Federation exclusive of Labuan and Langkawi."]
73 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-73. Sales tax on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area.
Notwithstanding anything to the contrary contained in this Act-
(a) no sales tax shall be payable upon any taxable goods imported into Labuan, or transported to Labuan from the principal customs area other than any taxable goods which the Minister may from time to time declare by order published in the Gazette;
(b) sales tax shall be payable upon all taxable goods transported to the principal customs area from Labuan to all intents as if such transportation to the principal customs area were importation into Malaysia;
[Am. Act A1163 - Prior text read - " (b) sales tax shall be payable upon all taxable goods transported to the principal customs area from Labuan to all intents as if such transportation to the principal customs area were importation into the Federation;"]
(c) the sale value of goods liable to sales tax in accordance with paragra
74 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-74. Goods manufactured in Labuan deemed to be goods manufactured outside Malaysia.
For the purpose of this Act goods manufactured in Labuan are deemed to be goods manufactured outside Malaysia.
[Am. Act A1163 - Prior text read - "For the purpose of this Act goods manufactured in Labuan are deemed to be goods manufactured outside the Federation."]
75 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-75. Transportation of goods to or from Labuan from or to the principal customs area.
Where goods are transported -
(a) from Labuan to the principal customs area; or
(b) from the principal customs area to Labuan, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, the provisions of Part IX shall apply to goods transported to or from Labuan from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Labuan were a place outside Malaysia.
[Am. Act A1163 - Prior text read - " (b) from the principal customs area to Labuan, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into or as the case may be, expo
76 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-76. Declaration of goods transported from Labuan to the principal customs area.
The person in charge of any vessel or aircraft on which goods are transported from Labuan to the principal customs area shall make a declaration substantially in the form as prescribed under the Customs Act 1967 or under any other laws in force for the time being giving particulars of the goods transported in such vessel or aircraft.
77 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-77. Taxable goods to be deemed non-taxable while in Labuan.
Any taxable goods, shall, while in Labuan, be deemed to be non-taxable and the provisions of this Act shall be construed accordingly:
Provided that the foregoing shall not apply in respect of any goods declared by the Minister to be taxable on importation into Labuan.
78 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-78. Collection of taxes in Labuan.
In making regulations under section 61 of the Act, the Minister may provide-
(a) for the collection in Labuan of sales tax payable in respect of goods transported or about to be transported from or to Labuan to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) for the licensing or control of persons or vessels or aircraft transporting such goods.
79 PART XIV SPECIAL PROVISIONS DEALING WITH LABUAN-79. Application of section 29 to goods transported to Labuan.
Section 29 shall apply to goods (other than any goods declared by the Minister to be taxable on importation into Labuan) transported from the principal customs area to Labuan as if such goods had been exported or re-exported as the case may be.
80 PART XV-80. [Deleted Act 293].
[Repealed by Act 329]
81 PART XVI-81. [Deleted Act 329].
[Deleted by Act 329]
82 PART XVI-82. [Deleted Act 329].
[Deleted by Act 329]
83 PART XVII SPECIAL PROVISIONS DEALING WITH LANGKAWI-83. Interpretation.
[Ins. Act 329]
In this Part, unless the context otherwise requires-
"Langkawi" means Langkawi Island and all adjacent islands lying nearer to Langkawi Island than to the mainland;
"principal customs area" means Malaysia exclusive of Labuan, Langkawi and Tioman.
[Am. Act A1163 - Prior text read - ""principal customs area" means the Federation exclusive of Labuan and Langkawi."]
84 PART XVII SPECIAL PROVISIONS DEALING WITH LANGKAWI-84. Sales tax on goods imported into or exported from Langkawi, or transported to or from Langkawi, from or to the principal customs area.
Notwithstanding anything to the contrary contained in this Act, no sales tax shall be payable upon any taxable goods imported into Langkawi or transported to Langkawi from the principal customs area other than such taxable goods, which the Minister may from time to time declare by order published in the Gazette.
85 PART XVII SPECIAL PROVISIONS DEALING WITH LANGKAWI-85. Goods manufactured in Langkawi to be goods manufactured outside Malaysia.
For the purpose of this Act goods manufactured in Langkawi are deemed to be goods manufactured outside Malaysia.
[Am. Act A1163 - Prior text read - "For the purpose of this Act goods manufactured in Langkawi are deemed to be goods manufactured outside the Federation."]
86 PART XVII SPECIAL PROVISIONS DEALING WITH LANGKAWI-86. Transportation of goods to or from Langkawi from or to the principal customs area.
Where goods are transported -
(a) from Langkawi to the principal customs area; or
(b) from the principal customs area to Langkawi,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part IX shall apply to goods transported to or from Langkawi from or to the principal customs area and to persons and vessels and aircraft transporting such goods as if Langkawi were a place outside Malaysia.
[Am. Act A1163 - Prior text read - "the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from
87 PART XVII SPECIAL PROVISIONS DEALING WITH LANGKAWI-87. Declaration of goods transported from Langkawi to the principal customs area.
The person in charge of any vessel or aircraft on which goods are transported from Langkawi to the principal customs area shall make a declaration substantially in the form as prescribed under the Customs Act 1967 or under any other laws in force for the time being giving particulars of the goods transported in such vessel or aircraft.
88 PART XVII SPECIAL PROVISIONS DEALING WITH LANGKAWI-88. Taxable goods to be deemed non-taxable while in Langkawi.
Any taxable goods, shall while in Langkawi, be deemed to be non-taxable and the provisions of this Act shall be construed accordingly:
Provided that the foregoing shall not apply in respect of any goods declared by the Minister to be taxable on importation into Langkawi.
89 PART XVII SPECIAL PROVISIONS DEALING WITH LANGKAWI-89. Collection of taxes in Langkawi.
In making regulations under section 61 of the Act, the Minister may provide-
(a) for the collection in Langkawi of sales tax payable in respect of goods transported or about to be transported from or to Langkawi to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) for the licensing or control of persons or vessels or aircraft transporting such goods.
90 PART XVII SPECIAL PROVISIONS DEALING WITH LANGKAWI-90. Application of section 29 to goods transported to Langkawi.
Section 29 shall apply to goods (other than any goods declared by the Minister to be taxable on importation into Langkawi) transported from the principal customs area to Langkawi as if such goods had been exported or re-exported, as the case may be.
90A PART XVII A SPECIAL PROVISIONS DEALING WITH TIOMAN-90A. Interpretation.
In this Part, unless the context otherwise requires—
"Tioman" means the Island of Tioman and the islands of Soyak, Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;
"principal customs area" means Malaysia exclusive of Labuan, Langkawi and Tioman.
[Ins. Act A1163]
90B PART XVII A SPECIAL PROVISIONS DEALING WITH TIOMAN-90B. Sales tax relating to Tioman.
Notwithstanding anything to the contrary contained in this Act, no sales tax shall be payable upon any taxable goods imported into Tioman or transported to Tioman from the principal customs area other than such taxable goods, which the Minister may from time to time declare by order published in the Gazette .
[Ins. Act A1163]
90C PART XVII A SPECIAL PROVISIONS DEALING WITH TIOMAN-90C. Goods manufactured in Tioman to be deemed goods manufactured outside Malaysia.
For the purpose of this Act, goods manufactured in Tioman are deemed to be goods manufactured outside Malaysia.
[Ins. Act A1163]
90D PART XVII A SPECIAL PROVISIONS DEALING WITH TIOMAN-90D. Transportation of goods from or to Tioman to or from the principal customs area.
Where goods are transported—
(a) from Tioman to the principal customs area; or
(b) from the principal customs area to Tioman,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or as the case may be, exported from, the principal customs area from or to a place outside Malaysia, and without prejudice to the above generality, Part IX shall apply to goods transported to or from Tioman from or to the principal customs area and to persons and vehicles, vessels and aircraft transporting such goods as if Tioman were a place outside Malaysia.
[Ins. Act A1163]
90E PART XVII A SPECIAL PROVISIONS DEALING WITH TIOMAN-90E. Declaration of goods transported from Tioman to the principal customs area.
The person in charge of any vessel or aircraft on which goods are transported from Tioman to the principal customs area shall make a declaration substantially in the form as prescribed under the Customs Act 1967 or under any other laws in force for the time being giving particulars of the goods transported in such vessel or aircraft.
[Ins. Act A1163]
90F PART XVII A SPECIAL PROVISIONS DEALING WITH TIOMAN-90F. Taxable goods to be deemed non-taxable while in Tioman.
Any taxable goods, shall while in Tioman, be deemed to be non-taxable and the provisions of this Act shall be construed accordingly:
Provided that the foregoing shall not apply in respect of any goods declared by the Minister to be taxable on importation into Tioman.
[Ins. Act A1163]
90G PART XVII A SPECIAL PROVISIONS DEALING WITH TIOMAN-90G. Collection of taxes in Tioman.
In making regulations under section 61 of the Act, the Minister may provide—
(a) for the collection in Tioman of sales tax payable in respect of goods transported or about to be transported from or to Tioman to or from the principal customs area;
(b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and
(c) for the licensing or control of persons or vessels or aircraft transporting such goods.
[Ins. Act A1163]
90H PART XVII A SPECIAL PROVISIONS DEALING WITH TIOMAN-90H. Application of section 29 to goods transported to Tioman.
Section 29 shall apply to goods (other than any goods declared by the Minister to be taxable on importation into Tioman) transported from the principal customs area to Tioman as if such goods had been exported or re-exported, as the case may be.
[Ins. Act A1163]
91 PART XVIII SPECIAL PROVISIONS DEALING WITH PETROLEUM-91. Certain provisions of the Act to apply.
Subject to sections 92 to 95, this Act shall apply to petroleum.
[Ins. Act A1070]
92 PART XVIII SPECIAL PROVISIONS DEALING WITH PETROLEUM-92. Varying the due-and-payable period and taxable period.
Notwithstanding anything contrary contained in this Act, the Minister may by order, do any or all of the following:
(a) specify a different period for sales tax to be due and payable in respect of petroleum;
(b) specify a different taxable period in respect of petroleum; and
(c) specify the conditions required to be complied with for the operation of the different due-and-payable periods of sales tax as well as different taxable periods.
[Ins. Act A1070]
93 PART XVIII SPECIAL PROVISIONS DEALING WITH PETROLEUM-93. Delivery of petroleum subject to customs control before payment of sales tax.
Notwithstanding section 25, any person may obtain delivery of imported taxable petroleum from the control of Customs whether or not any part of or all of the sales tax on such goods have been paid.
[Ins. Act A1070]
94 PART XVIII SPECIAL PROVISIONS DEALING WITH PETROLEUM-94. No drawback.
Section 29 shall not apply to petroleum.
[Ins. Act A1070]
95 PART XVIII SPECIAL PROVISIONS DEALING WITH PETROLEUM-95. Parts XIV, XVII and XVIIA not to have effect.
For the purpose of petroleum, Labuan, Langkawi and Tioman shall be treated as being part of Malaysia and Parts I to XVIII shall apply in respect of petroleum manufactured in or imported into or exported from or transported to or from Labuan, Langkawi or Tioman as if Parts XIV, XVII and XVII A had not been enacted.
[Ins. Act A1070]
[Am. Act A1163 - Prior text read - "For the purpose of petroleum, Labuan and Langkawi shall be treated as being part of Malaysia and Parts I to XVIII shall apply in respect of petroleum manufactured in or imported into or exported from or transported to or from Labuan or Langkawi as if Parts XIV and XVII had not been enacted."]
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