SALES TAX ACT 2018
(1) This Act may be cited as the Sales Tax Act 2018 .
(2) This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different Parts or different provisions of this Act.
(3) Notwithstanding subsection (2), the Minister may, by notification in the Gazette , appoint the effective date for the charging and levying of sales tax under this Act.
(1) In this Act, unless the context otherwise requires:
"this Act" includes any subsidiary legislation made under this Act;
"goods" means all kinds of movable property;
"taxable goods" means goods of a class or kind not exempted from sales tax;
"sales tax" means the tax payable under this Act;
"prescribed" means prescribed by the Minister in the regulations made under this Act;
"document" has the meaning assigned to it under section 3 of the Evidence Act 1950 [Act 56];
"licensed warehouse" means any warehouse or place licensed under section 65 of the Customs Act 1967 [Act 235];
(1) In this Act, "manufacture" means:
(a) in relation to goods other than petroleum, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and
(b) in relation to petroleum, any process of separation, purification, refining, conversion and blending.
(2) If any question arises as to the meaning of "manufacture" under subsection (1), such question shall be decided by the Minister whose decision shall be final.
(1) The Director General shall have the superintendence of all matters relating to sales tax, subject to the direction and control of the Minister.
(2) Subject to the general direction and supervision of the Director General, a senior officer of sales tax shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred under sections 7, 41, 42 and 105.
(3) Any person, other than an officer of sales tax, may be appointed by, or employed with the concurrence of, the Director General for any duty or service relating to sales tax and such person shall be deemed to be an officer of sales tax for that duty or service.
(4) The Director General may, by authorization in writing, confer on any officer of sales tax not being a senior officer of sales tax all or any of the powers of a senior officer of sales tax for a period not exceeding ninety days in respect of any one authorization.
Every person appointed or employed under subsection 4(3) for any duty or service relating to sales tax shall be deemed to be a public servant within the meaning of the Penal Code [Act 574] .
(1) Every officer of sales tax when discharging his duties shall, on demand made by any person, declare his office and produce to the person the authority card or badge prescribed under section 8a of the Customs Act 1967 or in the case of any officer of sales tax not being an officer of customs, any other authority card as may be approved by the Director General.
(2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of sales tax acting or purporting to act under this Act if the officer refuses to declare his office and produce his authority card or badge on demand being made by the person.
(3) Any person, not being an officer of sales tax, who unlawfully wears, uses, possesses or displays, otherwise than in the course of a stage play or other theatrical performance:
(a) any uniform prescribed under section 8A of the Customs Act 1967 or any dr
7 PART II ADMINISTRATION-7. Confidentiality of information.
(1) Every person, having any official duty or being appointed or employed under this Act, shall regard and deal with all documents, information, returns or declarations relating to the business, sale value of the goods of any taxable person or the sale value of imported goods as confidential.
(2) Subject to subsection (4), every person having possession or control over any document, information, return or declaration or copies thereof in relation to the business or the sale value of the goods of any taxable person or the sale value of imported goods, who at any time, otherwise than for the purposes of this Act or with the express authority of the Director General:
(a) communicates or attempts to communicate the information or anything contained in the document, return or declaration or copies thereof to any person; or
(b) suffers or permits any person to have access to any information or to anythin
8 PART III IMPOSITION AND SCOPE OF SALES TAX-8. Imposition and scope of sales tax.
(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 Ac
9 PART III IMPOSITION AND SCOPE OF SALES TAX-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 value of the taxable goods shall be the sum of the following amounts:
[Am. Act A1596: s.4]
(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, i
10 PART III IMPOSITION AND SCOPE OF SALES TAX-10. Rate of sales tax.
(1) Sales tax shall be charged and levied at the rate fixed in accordance with subsection (2) on the taxable goods sold, used or disposed of or imported, by reference to the sale value of the taxable goods as determined under section 9.
(2) The Minister may, by order published in the Gazette :
(a) fix the rate of sales tax to be charged and levied under this Act; and
(b) vary or amend the rate of sales tax fixed under paragraph (a) .
(3) Any order made under subsection (2) shall be laid before the Dewan Rakyat.
[(3) Subs. by Act 851]
(4) [Deleted by Act 851] .
(5) [Deleted by Act 851] .
(6) [Deleted by Act 851] .
11 PART III IMPOSITION AND SCOPE OF SALES TAX-11. Sales tax due.
(1) The sales tax chargeable under paragraph 8(1) (a) shall be due at the time the taxable goods are sold, disposed of otherwise than by sale, or first used otherwise than as materials in the manufacture of taxable goods, by the taxable person.
(2) Notwithstanding subsection (1):
(a) the Minister may determine different time for sales tax to be due in respect of petroleum subject to such conditions as the Minister deems fit; and
(b) where any sale of taxable goods is made by any person, who is a taxable person under this Act, within the period beginning from 1 June 2018 and ending immediately before the effective date, and the taxable goods are delivered on or after the effective date:
(i) the sale of such taxable goods shall be deemed to have been made on the date such taxable goods are delivered notwithstanding any payment, wholly or partly, is received or invoice is
11A Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11A. Interpretation.
For the purposes of this Part and any regulations made under this Act in relation to this Part:
"low value goods" means any prescribed goods or class of goods outside Malaysia which are sold at a price not more than a prescribed amount and brought into Malaysia in the manner as prescribed;
"seller" means a person, whether in or outside Malaysia, who sells low value goods on an online platform or operates an online marketplace for the sales and purchase of low value goods;
[Am. by Act 851]
"registered seller" means any seller who is registered under section 13.
[Ins. by Act A1671]
11B Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11B. Application.
(1) The provisions of this Act, except as otherwise provided in this Part and subject to the modifications in the Schedule, shall apply to low value goods.
(2) Parts VIII, IX, IXA and XIII, and sections 3, 14, 15, 16, 32, 35, 36, 37, 40, 41a, 43, 44, 45, 46, 47, 57a, 76 and 96 shall not apply to low value goods.
[Am. by Act 851; Ins. by Act A1671]
11C Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11C. Territorial and extra-territorial application.
(1) This Part shall apply both within and outside Malaysia.
(2) Notwithstanding subsection (1), this Part shall apply to any person, whatever his nationality or citizenship, beyond the geographical limits of Malaysia and the territorial waters of Malaysia, if the person:
(a) is a seller; or
(b) is registered under section 13 as a registered seller.
[Ins. by Act A1671]
11D Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11D. Display of information on package.
Every registered seller shall furnish to the Director General prescribed particulars which shall be displayed on the package of low value goods in the manner as may be prescribed.
[Ins. by Act A1671]
11E Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11E. Sales tax on importation is not applicable on low value goods.
Notwithstanding paragraph 8(1) (b) , no sales tax shall be levied on the low value goods if it is proven to the proper officer of sales tax that the sales tax has been charged by the registered seller and being paid on the low value goods.
[Ins. by Act 851]
12 PART IV REGISTRATION-12. Liability to be registered.
(1) The Minister may, by order published in the Gazette , determine the total sale value of taxable goods for the purpose of registration of any manufacturer under this Part.
(2) Subject to subsection (3), any manufacturer of taxable goods is liable to be registered at the following time, whichever is the earlier:
(a) at the end of any month, where the total sale value of all his taxable goods in that month and the eleven months immediately preceding that month has exceeded the total sale value of taxable goods determined under subsection (1); or
(b) at the end of any month, where there are reasonable grounds for believing that the total sale value of all his taxable goods in that month and the eleven months immediately succeeding that month will exceed the total sale value of taxable goods determined under subsection (1).
(3) The total sale value of all taxable goods
13 PART IV REGISTRATION-13. Application for registration.
(1) Any manufacturer who is liable to be registered under section 12 shall apply to the Director General for registration as a registered manufacturer in the form and manner as determined by the Director General not later than the last day of the month following the month in which he is liable to be registered as referred to in paragraph 12(2) (a) or (b) .
[Am. by Act 851]
(2) Upon receipt of the application under subsection (1), the Director General may approve the registration, subject to such conditions as he deems fit.
(3) The Director General shall register the manufacturer under subsection (1) with effect from the first day of the month following the month in which the application under subsection (1) is made or from such earlier date as may be agreed between the Director General and the manufacturer but such date shall not be earlier than the date he becomes liable to be registered.<
14 PART IV REGISTRATION-14. Voluntary registration.
(1) Any manufacturer who is not liable to be registered under section 12 may apply to the Director General for registration as a registered manufacturer in the form and manner as determined by the Director General.
[Am. by Act 851]
(2) Upon receipt of the application under subsection (1), the Director General may approve the registration from such date as he may determine subject to such conditions as he deems fit.
15 PART IV REGISTRATION-15. Direction to treat persons as single taxable person.
(1) Notwithstanding section 12, where the Director General is satisfied that any separation of business activities is artificial, he may make a direction requiring that:
(a) the persons named in that direction be treated as a single taxable person carrying on business activities described in that direction with effect from the date as specified in the direction; and
(b) the single taxable person referred to in paragraph (a) to be registered with effect from the date as specified in the 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 a direction under subsection (1) naming any
16 PART IV REGISTRATION-16. Registration of partnership.
(1) The registration of:
(a) persons carrying on a business in a partnership as a registered manufacturer shall be in the name of the firm; and
(b) the same persons carrying on separate businesses in a partnership as a registered manufacturer shall be in the separate names of the respective firms.
(2) In determining whether taxable goods are manufactured by the persons referred to in subsection (1), no account shall be taken of any change in the partnership.
(3) Any person who ceases to be a partner in a partnership shall:
(a) notify the Director General in writing of the date of cessation within thirty days from the date of cessation; and
(b) pay for the proportion of the partnership's liability on any sales tax due and payable on any taxable goods manufactured by the partnership until the date of cessation.
17 PART IV REGISTRATION-17. Cessation of liability to be registered.
(1) Subject to subsection (2), any registered manufacturer shall cease to be liable to be registered at the end of any month where the Director General is satisfied that the total sale value of all his taxable goods in that month and the eleven months immediately preceding that month ("hereinafter referred to as "the period of twelve months") does not exceed the total sale value of taxable goods determined under subsection 12(1).
[(1) Am. Act A1631:s.2]
(2) A registered manufacturer shall not cease to be liable to be registered by virtue of subsection (1) where the Director General is satisfied that the reason the total sale value of all his taxable goods does not exceed the total sale value of taxable goods determined under subsection 12(1) is that in the period of twelve months referred to in subsection (1) he temporarily ceases manufacturing such taxable goods, or suspends manufacturing such taxable goods for a
18 PART IV REGISTRATION-18. Notification of cessation of liability.
(1) A manufacturer registered under section 13 or 14:
(a) who ceases to manufacture taxable goods; or
(b) who ceases to be liable to be registered under section 17,
as the case may be, shall notify the Director General in writing of that fact and the date of cessation within thirty days from the date of cessation.
(2) Any person who contravenes subsection (1) commits an offence.
19 PART IV REGISTRATION-19. Cancellation of registration.
(1) Where a registered manufacturer makes a notification under section 18, the Director General may cancel the manufacturer's registration from the date the registered manufacturer ceased to manufacture taxable goods or ceased to be liable to be registered under section 17, as the case may be, or from such later date as the Director General may determine if he is satisfied that the registered manufacturer can be deregistered.
(2) Where there is no notification made under section 18 and the Director General is satisfied that a registered manufacturer has ceased to manufacture taxable goods or has ceased to be liable to be registered under section 17, the Director General may cancel his registration from the date the registered manufacturer ceased to manufacture taxable goods or ceased to be liable to be registered under section 17, as the case may be, or from such later date as the Director General may determine.
(3) Where the Director G
20 PART IV REGISTRATION-20. Exemptions from registration.
(1) The Minister may, by order published in the Gazette , exempt any class of persons from registration under section 13 subject to such conditions as he deems fit.
(2) Notwithstanding that any person is exempted by virtue of subsection (1), such person may apply to be registered as a registered manufacturer and the provisions of this Act shall apply to such person.
21 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-21. Invoices.
(1) Every registered manufacturer who sells any taxable goods shall issue an invoice containing prescribed particulars in the national language or English language to the purchaser in respect of the transaction.
(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 registered manufacturer.
(3) The amount of sales tax payable shall be collected by the registered manufacturer from the purchaser in addition to the price and any other amount due and payable by the purchaser in respect of the taxable goods.
(4) Any person who contravenes subsection (1), (2) or (3) commits an offence.
22 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-22. Production of invoices by computer.
For the purposes of any provision under this Act relating to an invoice, a registered manufacturer 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 prescribed particulars referred to in subsection 21(1) are recorded in a computer and:
(a) are transmitted or made available to the purchaser by electronic means; or
(b) are produced on any material other than paper and are delivered to the purchaser.
23 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-23. Credit notes and debit notes.
(1) Where any taxable goods is sold by any registered manufacturer which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, the registered manufacturer shall make deduction or addition of sales tax in his returns accordingly, and the credit notes and debit notes shall contain the prescribed particulars.
[Am. by Act 851]
(2) Notwithstanding subsection (1), the Director General may, upon request in writing by the registered manufacturer and subject to such conditions as he thinks fit to impose, approve any one or more of the prescribed particulars not to be contained on a credit note or debit note.
[(2) Ins. by Act 851]
24 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-24. Duty to keep records.
(1) Every taxable person shall keep complete and true records written up to date of all transactions which affect or may affect his liability to sales tax, including the following records:
(a) all records of sales of taxable goods by or to that taxable person including invoices, receipts, debit notes and credit notes;
(b) all records of importation and exportation of taxable goods; and
(c) all other records as the Director General may determine.
(2) Any record kept under this section shall be:
(a) preserved for a period of seven years from the latest date to which the record relates;
(b) in the national language or English language; and
(c) kept in Malaysia, except as otherwise approved by the Director General and subject to such conditions as he deems fit.
(3) Where the record is in
25 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-25. Taxable period.
(1) The first taxable period of every taxable person shall begin from the date he should have been registered under section 13 and end on the last day of the following month and the subsequent taxable period shall be a period of two months ending on the last day of any month of any calendar year.
(2) Notwithstanding subsection (1), the Director General may determine a different taxable period in respect of petroleum subject to such conditions as the Director General deems fit.
(3) A taxable person may apply in writing to the Director General for a taxable period other than the period as determined under subsection (1).
(4) The Director General may, upon receiving any application under subsection (3):
(a) allow the application and the taxable period shall be the period as applied for;
(b) refuse the application and the taxable period shall remain as determined under subsection (1); o
26 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-26. Furnishing of returns and payment of sales tax due and payable.
(1) Every taxable person shall, in respect of his taxable period, account for the sales tax due in a return in the form and manner as determined by the Director General not later than the last day of the month following the end of his taxable period to which the return relates.
[Am. by Act 851]
(2) Where a taxable period has been varied under paragraph 25(4) (c) and notwithstanding subsection (1), the return shall be furnished within thirty days from the end of the varied taxable period.
(3) Any registered manufacturer who ceases to be liable to be registered under section 17 or ceases to manufacture taxable goods under section 18 shall, not later than thirty days after such cessation, or such later date as the Director General may allow, furnish a return containing particulars as the Director General may determine in respect of that part of the last taxable period during which the manufacturer wa
27 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-27. Power to assess.
(1) Where any taxable person:
(a) fails to apply for registration under section 13;
(b) fails to furnish a return under section 26; or
(c) furnishes a return which appears to the Director General to be incomplete or incorrect,
the Director General may assess to the best of his judgment the amount of sales tax due and payable, and the penalty payable under subsection 26(8), if any, by the taxable person and shall forthwith notify him of the assessment in writing.
[Am. Act A1631:s.3]
(2) Where an amount has been paid to any person as being a refund of sales tax under this Act which ought not to have been paid to him, the Director General may assess the amount of the refund as being sales tax due and payable by him and shall forthwith notify him of the assessment in writing.
(3) The assessment under subsections (1) and (2) s
27A PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-27A. Offsetting unpaid tax against refund or drawback.
Notwithstanding any provision of this Act, where any person has failed to pay, in whole or in part:
(a) any amount of sales tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under this Act;
(b) any amount of sales tax due and payable, any surcharge accruing, or any penalty or other money payable under the Sales Tax Act 1972 [Act 64];
(c) any amount of service tax due and payable, any surcharge accruing, or any penalty or other money payable under the Service Tax Act 1975 [Act 151];
(d) any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under the Service Tax Act 2018 [Act 807];
(e) any amount of goods and services tax due and payable, any surcharge accruing, or any penalty or other money payable under the Goods and Services Tax Act 2014 [Act 762];
(f) an
28 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-28. Recovery of sales tax, etc , as civil debt.
(1) Without prejudice to any other remedy and notwithstanding any review or appeal against any decision of the Director General under section 96, any sales tax due and payable, any surcharge accruing, or any penalty, fee or other money payable, under this Act, may be recovered as a civil debt due to the Government.
(2) Where an invoice shows a sale of taxable goods as having taken place with sales tax chargeable on the goods, there shall be recoverable from the person who issued the invoice an amount equal to:
(a) that which is shown in the invoice as sales tax; or
(b) so much of the total amount shown as payable as is to be taken as representing sales tax, if the sales tax is not separately shown in the invoice,
for the sale of such taxable goods.
(3) Subsection (2) shall apply whether or not:
(a) the invoice is an invoice issued under se
29 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-29. Power to collect sales tax, etc., from person owing money to taxable person.
(1) Where any sum by way of sales tax is due and payable, surcharge is accrued, or penalty, fee or other money is payable, by a taxable person, the Director General may, by notice in writing, require:
(a) any person by whom any money is due or accruing or may become due and payable 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 for or on account of any other person for payment to the taxable person; or
(d) any person having authority from any other person to pay money to the taxable person,
to pay to the Director General forthwith, or within such time as the Director General allows, such money, not being salary or wages due or accruing to the taxable person, or so much of such money as is sufficient to pay the sum due and pa
30 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-30. Recovery of sales tax before payable from persons about to leave Malaysia.
If the Director General has reason to believe that any person is about or is likely 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 the person shall be notified accordingly.
31 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-31. Recovery of sales tax, etc , from persons about to leave Malaysia without paying sales tax, etc .
(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 due and payable by him under subsection 26(5);
(b) any penalty payable by him under subsection 26(8);
[(b) Am. Act A1631:s.4]
(c) any surcharge accrued by him under subsection 32(3);
(d) any fee payable by him under this Act; or
(e) any other money recoverable from him under this Act,
the Director General may issue to the Director General of Immigration a notice containing particulars of the person and the offence committed with a request that the person be prevented from leaving Malaysia unless he pays the sales tax, surcharge, penalty, fee or other money, or furnishes security to the satisfaction of the Director General for its payment.
(2) Subject to an
32 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-32. Payment by instalments.
(1) The Director General may allow any sales tax due and payable, or penalty payable, to be paid by instalments under the prescribed circumstances in such amounts and on such dates as the Director General may determine.
(2) Where the sales tax is allowed to be paid by instalments, the penalty under subsection 26(8) shall cease to be calculated from the date the Director General allows the payment by instalments.
[(2) Am. Act A1631:s.5]
(3) Where there is a default in payment of any instalment under subsection (1) on its due date for payment of the balance of the amount due and payable, the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge equals to ten per cent of that balance and the surcharge shall be recoverable as if it were due and payable under this Act.
(
33 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-33. Goods subject to customs or excise control not to be delivered until sales tax paid as demanded.
(1) In the case of imported taxable goods, no person shall be entitled to obtain delivery of such goods from the customs control or excise control until the amount of the sales tax assessed by the proper officer of sales tax on those goods has been paid in full.
(2) Notwithstanding subsection (1), any person may obtain delivery of imported taxable petroleum from the customs control or excise control whether or not any part of or all of the sales tax due and payable on such taxable petroleum have been paid.
34 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-34. Liability of directors, etc .
(1) Notwithstanding any written law to the contrary, but subject to subsection (2) in relation to a company that is being wound up, where sales tax is due and payable, surcharge is accrued, or penalty, fee or other money is payable, under this Act by any company, limited liability partnership, firm, society or other body of persons:
(a) the directors of the company;
(b) the compliance officer who is appointed amongst the partners of the limited liability partnership or if no compliance officer is appointed as such, any one or all of the partners of the limited liability partnership;
(c) the partners of the firm;
(d) the office-bearers of the society; or
(e) the persons responsible for the management of the body of persons,
as the case may be, shall together with the company, limited liability partnership, firm, society or other body o
35 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-35. Power of Minister to exempt and refund.
(1) The Minister may, by order published in the Gazette and subject to such conditions as he deems fit, exempt:
(a) any goods or class of goods from the whole or any part of the sales tax; or
(b) any person or class of persons from payment of the whole or any part of the sales tax which may be charged and levied on any taxable goods manufactured or imported.
(2) Any order made under subsection (1) shall be laid before the Dewan Rakyat.
(3) The Minister may, in any particular case and subject to such conditions as he deems fit:
(a) exempt any person or class of persons from payment of the whole or any part of the sales tax which may be charged and levied on any taxable goods manufactured or imported;
(b) exempt any registered manufacturer or class of registered manufacturers from charging and collecting sales tax on taxabl
35A PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-35A. Refund by deduction of sales tax.
(1) The Director General may direct any registered manufacturer to deduct the amount of refund against the amount of sales tax to be paid from his return under section 26 if the registered manufacturer has been granted refund of sales tax under paragraph 35(3)(c) or has made a deduction under section 23 or 41A.
(2) Where after the deduction has been made under subsection (1), there is any balance in the amount of the refund, the balance shall be refunded to the registered manufacturer by the Director General.
(3) Notwithstanding subsection (2), the Director General may withhold the whole or any part of any amount refundable under subsection (2) to be credited to any following or subsequent taxable period and the Director General shall treat the amount credited as payment or part payment received from the registered manufacturer.
[35A. Ins. Act A1631:s.6]
36 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-36. Claim for refund of sales tax in relation to bad debt.
(1) Any person who is, or has ceased to be, a registered manufacturer 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 whole or any part of the sales tax payable to such person has been written off in his accounts as bad debts; and
(b) the Director General is satisfied that all reasonable efforts have been made by such person to recover the sales tax.
(2) Where the person who makes a claim for a refund under subsection (1) in relation to bad debt:
(a) has not received any payment in respect of the sale of taxable goods, such person may make a claim for a refund of the whole of the sales tax paid; or
(b) has received any payment in respect of the taxable goods, such person may make a claim for the difference between the sales tax paid and the
37 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-37. Repayment of sales tax in relation to bad debt.
Where a refund of sales tax has been made under section 36 by the Director General to the person referred to in subsection 36(1) 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 x C B
[Am. by Act 851]
(2) A claim for refund under subsection (1) shall be made to the Director General within one year from the time:
(a) such overpayment or erroneous payment occurred; or
(b) such entitlement of the refund under subsection 35(6) or 41(3) occurred.
(3) The Director General may make such refund in respect of the claim under subsection (1) after being satisfied that the person has properly established the claim.
(4) The Director General may reduce or disallow any refund due in respect of the claim
40 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-40. Drawback.
(1) The Director General may allow drawback of the full amount of sales tax paid by a person in respect of taxable goods which are subsequently exported by the person from Malaysia subject to the regulations made under this Act.
(2) This section shall not apply to petroleum.
41 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-41. Remission of sales tax, etc .
(1) The Minister may remit the whole or any part of the sales tax due and payable under this Act where he deems fit.
(2) The Director General may remit the whole or any part of the surcharge accrued, or penalty, fee or other money payable, under this Act where he deems fit.
(3) Where a person who has been granted remission under subsection (1) or (2) has paid any of the sales tax, surcharge, penalty, fee or other money to which the remission relates, he shall be entitled to a refund of the amount of sales tax, surcharge, penalty, fee or other money which had been remitted.
41A PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-41A. Deduction of sales tax.
(1) Subject to subsection (2), the Minister may make regulations prescribing:
(a) any amount of sales tax to be deducted in respect of taxable goods purchased by any registered manufacturer;
(b) any condition for the deduction; and
(c) the form and manner of such deduction.
(2) The deduction of sales tax under subsection (1) shall be made on taxable goods which are raw materials, components or packaging materials used solely in the manufacturing of taxable goods.
(3) Where any registered manufacturer who has made a deduction under subsection (1) fails to comply with any conditions to which the deduction relates, any sales tax that has been the subject of the deduction shall become due and payable by the registered manufacturer on the date on which any of the conditions failed to be complied with.
[ns. Act 812/2018]
42 PART VII RULING-42. Public ruling.
(1) The Director General may, at any time, make a public ruling on the application of any provision of this Act in relation to any person or class of persons, or any type of business activities.
(2) The Director General may withdraw, either wholly or partly, any public ruling made under this section.
(3) Notwithstanding any provision of this Act, where a public ruling under subsection (1) applies to any person in relation to a business activity and the person applies the provision in the manner stated in the ruling, the Director General shall apply the provision in relation to the person and the business activities in accordance with the ruling.
43 PART VII RULING-43. Customs ruling.
(1) Any person may apply to the Director General, in the form and manner as determined by the Director General together with the prescribed fee, for a customs ruling in respect of any one or more of the following matters:
[Am. by Act 851]
(a) the classification of taxable goods;
(b) the determination of a taxable person;
(c) the principles to be adopted for the purposes of determination of sale value of taxable goods; or
(d) any other matters as determined by the Director General.
(2) An application for a customs ruling under subsection (1) may be made:
(a) in respect of imported goods:
(i) at any time before the goods, that are the subject matter of the application, are to be imported or intended to be imported into Malaysia; or
(ii) at any later time, if permit
44 PART VII RULING-44. Making of customs ruling.
(1) Subject to subsection (3), the Director General shall make a customs ruling in respect of any matter specified in the application made under section 43 and such customs ruling shall bind the applicant.
(2) Any customs ruling made under subsection (1) may be subject to such conditions as the Director General deems fit.
(3) The Director General may decline to make a customs ruling if, in his opinion:
(a) the information given by the applicant is insufficient to do so;
(b) the application is for a hypothetical situation; or
(c) any pending appeal under section 96 involves the subject matter referred to in the application.
45 PART VII RULING-45. Amendment, modification or revocation of customs ruling.
(1) A customs ruling may be amended, modified or revoked by the Director General if:
(a) the customs ruling 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 customs ruling was based.
(2) The Director General shall, immediately after making the amendment, modification or revocation, give notice in writing to the applicant referred to in section 43 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 sales tax liability in respect of an
46 PART VII RULING-46. Director General to declare customs rulings to be null, etc .
The Director General shall, by a notice, declare a customs ruling made under section 44 to be null, void and of no effect if the ruling has been obtained by the applicant referred to in section 43 by way of fraud, misrepresentation or falsification of facts.
47 PART VII RULING-47. Different customs rulings on same subject matter.
Where an applicant referred to in section 43 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, make a new customs ruling.
48 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-48. Interpretation.
In this Part, "Malaysia" excludes the designated areas and the special areas.
49 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-49. Application.
For the purposes of this Part, this Act shall not apply to any taxable goods manufactured in the designated areas other than petroleum.
50 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-50. Sales tax relating to taxable goods imported into or transported to or from designated areas.
Notwithstanding anything to the contrary contained in this Act:
(a) no sales tax shall be levied and payable on any taxable goods:
(i) imported into the designated areas or transported to the designated areas from Malaysia;
(ii) transported between the designated areas; or
(iii) transported from the designated areas to the special areas,
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 levied and payable on all taxable goods transported to Malaysia from the designated areas as if such transportation to Malaysia were importation into Malaysia; and
(c) the sale value of taxable goods liable to sales tax in accordance with paragraph (b) shall be determined in accordance with subsection 9(2).
51 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-51. Transportation of taxable goods from or to designated areas to or from Malaysia.
(1) Where taxable goods are transported:
(a) from the designated areas to Malaysia; or
(b) from Malaysia to the designated areas,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or exported from, Malaysia from or to a place outside Malaysia.
(2) Without prejudice to the generality of subsection (1), Part X shall apply to:
(a) taxable goods transported to or from the designated areas from or to Malaysia; and
(b) persons, and vehicles, vessels and aircrafts, transporting such goods.
52 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-52. Declaration of taxable goods transported from designated areas to Malaysia.
The person in charge of any vehicle, vessel or aircraft on which taxable goods are transported from the designated areas to Malaysia shall make a declaration substantially in the form as prescribed under the Customs Act 1967 giving particulars of the taxable goods transported in such vehicle, vessel or aircraft.
53 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-53. Collection of sales tax in designated areas.
In making regulations under section 106, the Minister may provide:
(a) for the collection in the designated areas of sales tax payable in respect of taxable goods transported or about to be transported from or to the designated areas to or from Malaysia;
(b) for the limitation or restriction of vehicles, vessels and aircrafts which may be used to transport taxable goods; and
(c) for the licensing or control of persons, or vehicles, vessels or aircrafts, transporting taxable goods.
54 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-54. Application of section 40 to taxable goods transported to designated areas.
Section 40 shall apply to taxable goods, other than any goods declared by the Minister under paragraph 50 (a) to be taxable on importation into the designated areas, transported from Malaysia to the designated areas as if such goods had been exported or re-exported, as the case may be.
55 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-55. Interpretation.
In this Part, "Malaysia" excludes the special areas and the designated areas.
56 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-56. Application.
For the purposes of this Part, this Act shall not apply to any taxable goods manufactured in the special areas.
57 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-57. Sales tax relating to taxable goods imported into or transported to or from special areas.
Notwithstanding anything to the contrary contained in this Act:
(a) no sales tax shall be levied and payable on any taxable goods:
(i) imported into the special areas or transported to the special areas from Malaysia;
(ii) transported between the special areas; or
(iii) transported from the special areas to the designated areas,
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 levied and payable on all taxable goods transported to Malaysia from the special areas as if such transportation to Malaysia were importation into Malaysia; and
(c) the sale value of taxable goods liable to sales tax in accordance with paragraph (b) shall be determined in accordance with subsection 9(2).
57A PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-57A. Deficiency in quantity of taxable goods in a special area.
(1) If it appears to the Director General at any time that in a special area there is a deficiency in the quantity of taxable goods which in normal circumstances ought to be found therein, any person being or holding himself out to be the owner, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods shall:
(a) in the absence of proof to the contrary, be presumed to have illegally transported such goods to Malaysia; and
(b) be liable to pay the sales tax leviable on the date when the quantity of the goods were found to be deficient as if the goods were imported into Malaysia.
(2) Notwithstanding subsection (1), if it is shown to the satisfaction of the Director General that such deficiency has been caused by any unavoidable leakage, breakage or other accident, the Director General may remit the whole or part of
58 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-58. Transportation of taxable goods from or to special areas to or from Malaysia.
(1) Where taxable goods are transported:
(a) from the special areas to Malaysia; or
(b) from Malaysia to the special areas,
the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if such goods were imported into, or exported from, Malaysia from or to a place outside Malaysia.
(2) Without prejudice to the generality of subsection (1), Part X shall apply to:
(a) taxable goods transported to or from the special areas from or to Malaysia; and
(b) persons, and vehicles, vessels and aircrafts, transporting such goods.
59 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-59. Declaration of taxable goods transported from special areas to Malaysia.
The person in charge of any vehicle, vessel or aircraft on which taxable goods are transported from the special areas to Malaysia shall make a declaration substantially in the form as prescribed under the Customs Act 1967 giving particulars of the taxable goods transported in such vehicle, vessel or aircraft.
60 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-60. Collection of sales tax in special areas.
In making regulations under section 106, the Minister may provide:
(a) for the collection in the special areas of sales tax payable in respect of taxable goods transported or about to be transported from or to the special areas to or from Malaysia;
(b) for the limitation or restriction of vehicles, vessels or aircrafts which may be used to transport taxable goods; and
(c) for the licensing or control of persons, or vehicles, vessels or aircrafts, transporting taxable goods.
61 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-61. Application of section 40 to taxable goods transported to special areas.
Section 40 shall apply to taxable goods, other than any goods declared by the Minister under paragraph 57 (a) to be taxable on importation into the special areas, transported from Malaysia to the special areas as if such goods had been exported or re-exported, as the case may be.
61A PART IXA SPECIAL SCHEMES-61A. Approved Major Exporter Scheme.
(1) Subject to the prescribed conditions, there shall be a scheme to be known as the Approved Major Exporter Scheme which allows any person who qualifies to be exempted from payment of the whole of sales tax which may be charged and levied on the taxable goods imported, transported from designated areas or special areas or purchased from a registered manufacturer provided that:
(a) the taxable goods shall be exported, or transported to designated areas or special areas; or
(b) the taxable goods are used as raw materials, packing and packaging materials or components to be manufactured, which subsequently shall be exported, or transported to designated areas or special areas as goods exempted from sales tax pursuant to an order made under this Act.
(2) Any person granted an approval under the Approved Major Exporter Scheme shall record the tax exempted on the importation, transportatio
62 PART X ENFORCEMENT-62. Persons bound to give information.
(1) Every person having information about any matter into which it is the duty of the proper officer of sales tax to inquire shall, upon being required by the officer to do so, give such information.
(2) Every person required by the proper officer of sales tax to produce any goods, documents, articles or things which are within the power of such person to produce, and which are:
(a) goods, documents, articles or things used in any transaction or other matter relating to sales tax; or
(b) goods, documents, articles or things into which it is the duty of the proper officer of sales tax to inquire under this Act,
shall produce the goods, documents, articles or things.
(3) Where any information, goods, documents, articles or things are not in the national language or English language, any proper officer of sales tax may by notice in writing require the supplier or, on the
63 PART X ENFORCEMENT-63. Power to take samples.
(1) Any senior officer of sales tax may at any time, if his duties so require, take samples of any goods:
(a) to ascertain whether the samples are goods of a description liable to sales tax;
(b) to ascertain the sales tax payable on such goods; or
(c) 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 of sales tax shall give a receipt for such sample.
64 PART X ENFORCEMENT-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
65 PART X ENFORCEMENT-65. Access to recorded information or computerized data.
(1) Any senior officer of sales tax exercising his powers under sections 64, 66, 67 and 68 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 64, 66, 67 and 68:
(a) may inspect 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 the 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 in connection with the information or data; or
(ii) the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material in connection with the information or data,
66 PART X ENFORCEMENT-66. 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 place, premises or conveyance, there are concealed or deposited any goods, documents, articles or things which may afford evidence of the commission of an offence under this Act, the Magistrate may issue a warrant authorizing any senior officer of sales tax named therein, at any time and with or without assistance:
(a) to enter the place, premises or conveyance and to search for and seize the goods, documents, articles or things; and
(b) to arrest any person being in the place, premises or conveyance in whose possession the goods, documents, articles or things are found or who may reasonably be suspected as having concealed or deposited such goods, documents, articles or things.
(2) The senior officer of
67 PART X ENFORCEMENT-67. 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 place, premises or conveyance there are concealed or deposited any goods, documents, articles or things which may afford evidence of the commission of any offence under this Act and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant the goods, documents, articles or things are likely to be removed, he may exercise in, upon and in respect of the place, premises or conveyance, all the powers under section 66 in the same manner as if he was empowered so to do by a warrant issued under that section.
68 PART X ENFORCEMENT-68. Power to stop and search conveyance.
(1) The proper officer of sales tax may stop and examine any conveyance for the purposes of ascertaining whether any goods in respect of which he has reason to believe that an offence under this Act has been committed are contained in the conveyance.
(2) If required so to do by the proper officer of sales tax, the person in control or in charge of the conveyance:
(a) shall stop the conveyance and allow the proper officer of sales tax to examine it;
(b) shall move the conveyance to another place for examination; and
(c) shall not proceed with the journey until permission to do so has been given by the proper officer of sales tax.
(3) The person in control or in charge of the conveyance examined under this section shall, on the request of the proper officer of sales tax, open all parts of the conveyance for examination by the proper officer of sales tax and take
69 PART X ENFORCEMENT-69. Seizure of goods, etc , the subject of an offence.
(1) Any proper officer of sales tax may seize in any place or premises either on land or in the territorial waters any of the following:
[Am. Act A1631:s.7]
(a) all goods, documents, articles or things in respect of which the proper officer of sales tax has reasonable cause to suspect that there has been committed any offence under this Act, any violation of any of the provisions of this Act, or any breach of any conditions subject to which a registration has been approved under sections 13 and 14;
(b) any receptacle, package or conveyance in which the goods, documents, articles or things may have been found or which have been used in connection with the offence, violation or breach referred to in paragraph (a) ; and
(c) any other goods, documents, articles or things which may reasonably be believed to have a bearing on the offence, violation or breac
69A PART X ENFORCEMENT-69A. Power to seal.
(1) Where by reason of its nature, size or amount it is not practicable to remove any goods, documents, articles or things seized under this Act, a proper officer of sales tax may, by any means, seal the goods, documents, articles or things, or the places, premises, receptacles, packages or conveyances in which the goods, documents, articles or things are found.
(2) A person who, without lawful authority, breaks, tampers with or damages the seal referred to in subsection (1) or removes the goods, documents, articles, things, receptacles, packages or conveyances under seal, or attempts to do so, commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.
[69A. Ins. Act A1631:s.8]
70 PART X ENFORCEMENT-70. Proportional examination or testing of goods seized.
(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.
71 PART X ENFORCEMENT-71. Return or disposal of goods, etc .
(1) For the purpose of investigation, where any goods have been seized under this Part, a senior officer of sales tax may, at his discretion:
(a) temporarily return the goods to the owner thereof or to the person from whose possession, custody or control the goods were seized, or to any person as the senior officer of sales tax may consider entitled to the goods, subject to such terms and conditions as the senior officer of sales tax may impose and to sufficient security being furnished to the satisfaction of the senior officer of sales tax that the goods shall be surrendered to the senior officer of sales tax on demand being made by the senior officer of sales tax and that the said terms and conditions, if any, shall be complied with;
(b) return the goods to the owner thereof or to the person from whose possession, custody or control the goods were seized, or to such person as the senior officer of sales
72 PART X ENFORCEMENT-72. Power of arrest.
(1) Any proper 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 under this Act;
(b) any person whom he may reasonably suspect to have in his possession any goods, documents, articles or things liable to seizure under this Act; or
(c) any person whom he may reasonably suspect to have committed an offence under this Act.
(2) The proper officer of sales tax may search or cause to be searched any person arrested under subsection (1) 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 senior officer of sales tax, but such person may be detained until the
72A PART X ENFORCEMENT-72A. Powers of enforcement, inspection and investigation.
For the purposes of this Act, a senior officer of sales tax shall have all the powers of a police officer of whatever rank as provided for under the Criminal Procedure Code [Act 593] in relation to enforcement, inspection and investigation, and such powers shall be in addition to the powers provided for under this Act and not in derogation thereof.
[Ins. by Act A1578]
72B PART X ENFORCEMENT-72B. Additional powers.
(1) In addition to and without affecting the existing powers conferred under this Act, when escorting and guarding any person in custody, a proper officer of sales tax shall have all the powers of a police officer of the rank of Corporal and below and the powers of a prison officer of the rank of Sergeant and below under the Prison Act 1995 [Act 537].
(2) For the purposes of this Act:
(a) where an order, a certificate or any other act is required to be given, issued or done by an officer in charge of a Police District under any written law, such order, certificate or act may be given, issued or done by a senior officer of sales tax, and for such purpose, the place where the order, certificate or act was given, issued or done shall be deemed to be a Police District under his charge; and
(b) a proper officer of sales tax shall have all the powers conferred on an officer in charge of a police station
73 PART XI TRIALS AND PROCEEDINGS-73. Jurisdiction to try offences.
Notwithstanding 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.
74 PART XI TRIALS AND PROCEEDINGS-74. Evidence by certificate, etc .
(1) Any certificate signed by the Director General stating that:
(a) a manufacturer was or was not, on any date, registered under this Act;
(b) any return has not been furnished or had not been furnished on any date;
(c) any sales tax shown as due and payable in any return or assessment has not been paid;
(d) any penalty and the amount of the penalty shown as due from a person named in the certificate; or
(e) any public ruling made under section 42 or customs ruling made under section 43,
shall be prima facie evidence of the facts stated in the certificate without proof of the signature to the certificate.
(2) In any proceedings in respect of any offence under this Act in which the existence, description, classification, composition, quantity, quality or value of, or any other matter in relation to, any goods returned
74A PART XI TRIALS AND PROCEEDINGS-74A. Evidence of agent provocateur admissible.
(1) Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, no agent provocateur shall be presumed to be unworthy of credit by reason only of his having attempted to abet or abetted the commission of an offence by any person under this Act if the attempt to abet or abetment was for the sole purpose of securing evidence against such person.
(2) Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, and that the agent provocateur is a police officer whatever his rank or an officer of sales tax, any statement, whether oral or in writing made to an agent provocateur by any person who subsequently is charged with an offence under this Act shall be admissible as evidence at his trial.
[74A. Ins. Act A1631:s.10]
75 PART XI TRIALS AND PROCEEDINGS-75. Production of certificate of analysis.
(1) In any prosecution under this Act, a certificate of analysis purporting to be under the hand of an analyst shall, on the production of the certificate by the Public Prosecutor, be sufficient evidence of the facts stated in the certificate unless the accused requires that the analyst be called as a witness, in which case he shall give notice thereof to the Public Prosecutor not less than three clear days before the commencement of the trial.
(2) Where the Public Prosecutor intends to give in evidence any certificate of analysis, he shall deliver a copy of the certificate to the accused not less than ten clear days before the commencement of the trial.
(3) Analysts are bound to state the truth in the certificate of analysis under their hands.
(4) In this section, "analyst" means:
(a) a registered chemist under the Chemists Act 1975 [Act 158] or a person authorized under section 23A of suc
76 PART XI TRIALS AND PROCEEDINGS-76. Proof as to registration or licensing of 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 conveyance registered or licensed in any port or place in Malaysia or Singapore, a certificate purporting to be signed by the officer responsible under any written law in Malaysia or in Singapore for the registration or licensing of the conveyance shall be prima facie evidence as to all particulars concerning the registration or licensing contained in the certificate, and the burden of proving the incorrectness of any particulars stated in such certificate shall be on the person denying the same.
77 PART XI TRIALS AND PROCEEDINGS-77. Manner of seizure not to be enquired into on trial before court or on appeal.
In any trial before any court or in any proceedings on appeal relating to the seizure of goods subject to forfeiture under this Act, the court shall proceed to the trial or hear the appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except in so far as the manner and form of seizure may be evidence of such merits.
78 PART XI TRIALS AND PROCEEDINGS-78. Obligation of secrecy.
(1) Except as provided under section 79, the name, identification card number, passport number and address of an informer, or any other information which can lead to the identity of the informer, and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any officer of sales tax or any person who in the ordinary course of his duties comes into possession of, or has control of or access to, the information to any person except the proper officer of sales tax.
(2) Any person who contravenes subsection (1) commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding seven years or to a fine not exceeding one hundred thousand ringgit or to both.
79 PART XI TRIALS AND PROCEEDINGS-79. Protection of informers from discovery.
(1) Except as hereinafter provided, no witness in any civil or criminal proceedings shall be obliged or permitted to disclose the name, address or any information of an informer, or the substance of the information received from an informer, or state any matter which might lead to the discovery of the informer.
(2) If any documents which are produced in evidence or liable to inspection in any civil or criminal proceedings contain any entry in which any informer is named or described or which might lead to his discovery, the court shall cause all the passages to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery.
(3) If in the 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, or if in any other proceedings the
80 PART XI TRIALS AND PROCEEDINGS-80. 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 purposes of this section and of sections 71, 81, 82, 83 and 85, the word "goods" shall be deemed to include receptacles and conveyances.
(3) All goods forfeited shall be delivered to a proper officer of sales tax and shall be disposed of in accordance with the directions of the Director General.
81 PART XI TRIALS AND PROCEEDINGS-81. Court to order disposal of goods seized.
(1) An order for the forfeiture or for the release of anything liable to forfeiture under this Act shall be made by the court before which the prosecution with regard to the forfeiture has been held, and an order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that:
(a) an offence under this Act has been committed; and
(b) 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 any offence under this Act.
(2) The amount secured under paragraph 71(1) (a) or subsection 71(2) or the amount realized by sale under paragraph 71(1) (c) shall be forfeited by the court if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the goods in respect of which the amount was secured or realized by sale, as t
82 PART XI TRIALS AND PROCEEDINGS-82. Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed.
(1) If there is no prosecution with regard to any goods seized under this Act, the goods or the proceeds of sale of the goods which are held pursuant to paragraph 71(1)(c) shall be deemed to be forfeited at the expiration of thirty days from the date of the notice of the seizure of the goods is given under subsection 69(3) unless, before the expiration:
(a) a claim to the goods or the proceeds of sale of the goods is made under subsection (2);
(b) a written application is made for the return of the goods under paragraph 71(1)(a) or (b); or
(c) the goods are returned under paragraph paragraph 71(1)(a) or (b).
(2) Any person asserting that he is the owner of the goods or the proceeds of sale of the goods, as the case may be, and that the goods or the proceeds of sale of the goods are not liable to forfeiture may, personally or by his agent authorized in writing, give w
83 PART XI TRIALS AND PROCEEDINGS-83. Burden of proof.
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.
84 PART XI TRIALS AND PROCEEDINGS-84. Court order.
(1) Where any person is found guilty of an offence under this Act, the court before which that person is found guilty shall order the person to pay to the Director General the amount of sales tax due and payable, or 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] .
(2) In addition to subsection (1), the court has civil jurisdiction to the extent of the amount of sales tax due and payable, or penalty payable and the order is enforceable in all respects as a final judgement of the court in favour of the Director General.
(3) Where any person is found not guilty of an offence under this Act, and if he has paid the amount of sales tax due and payable, or penalty payable, under this Act pursuant to section 100 in respect of the offence charged, the court m
84A PART XI TRIALS AND PROCEEDINGS-84A. Imprisonment for non-payment of fine.
Notwithstanding sections 283 and 284 of the Criminal Procedure Code, the period of imprisonment imposed by any court in respect of the non-payment of any fine under this Act, or in respect of the default of a sufficient distress to satisfy any such fine, shall be such period of such description, as in the opinion of the court will satisfy the justice of the case, but shall not exceed in any case the maximum period as follows:
(a) where the fine does not exceed five thousand ringgit, the maximum period shall be two months;
(b) where the fine exceeds five thousand ringgit but does not exceed ten thousand ringgit, the maximum period shall be four months;
(c) where the fine exceeds ten thousand ringgit but does not exceed twenty thousand ringgit, the maximum period shall be six months,
with two additional months for every ten thousand ringgit after the first twenty thousa
85 PART XI TRIALS AND PROCEEDINGS-85. 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, documents, articles or things in exercise or the purported exercise of any power conferred under this Act, be entitled to the costs of the proceedings or to any damages or other relief, other than an order for the return of such goods, documents, articles or things or the payment of the value of such goods, documents, articles or things, unless such seizure was made without reasonable or probable cause.
86 PART XII GENERAL-86. Evasion of sales tax.
(1) Any person who, with intent to evade or to assist any other person to evade sales tax:
(a) omits from a return any information in relation to any matter affecting the amount of sales tax chargeable by him or other person;
(b) makes any false statement or entry in any return, claim or application;
(c) gives any false answer, whether in writing or otherwise, to any question asked or request for information made under this Act;
(d) prepares or 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, uses or authorizes the use of any fraud, artifice or contrivance,
commits an offence.
(2) Any person who commits an offence under subsection (1) shall, on co
86A PART XII GENERAL-86A. Evasion of sales tax on taxable goods imported.
(1) Any person who, with intent to evade or to assist any other person to evade sales tax on importation of taxable goods commits an offence.
(2) Any person who commits an offence under subsection (1) shall, on conviction:
(a) be liable for the first offence, to a fine of not less than ten times the amount of the sales tax or fifty thousand ringgit, whichever is the higher amount, and of not more than twenty times the amount of the sales tax or five hundred thousand ringgit, whichever is the higher amount, or to imprisonment for a term not exceeding five years or to both; and
(b) be liable for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the sales tax or one hundred thousand ringgit, whichever is the higher amount, and of not more than forty times the amount of the sales tax or one million ringgit, whichever is the higher amount, or to imprisonme
87 PART XII GENERAL-87. Giving incorrect information relating to liability to sales tax.
Without prejudice to any other liability incurred under this Act, any person who gives any incorrect information in relation to any matter affecting his own liability to sales tax or the liability of any other person to sales tax commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding three years or to a fine not exceeding fifty thousand ringgit or to both.
88 PART XII GENERAL-88. Improperly obtaining refund.
Any person who causes or attempts to cause the refund by the Director General under section 10, 36 or 39 to himself or to any other person of any amount in excess of the amount properly so refundable to him or to that other person commits an offence and shall, on conviction, be liable:
(a) to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and
(b) to a penalty of two times the amount refunded in excess of the amount properly so refundable.
88A PART XII GENERAL-88A. Improperly obtaining deduction of sales tax.
Any person who causes or attempts to cause the deduction of sales tax under section 23, 35A or 41A for himself or for any other person of any amount in excess of the amount properly so deductible for him or for that other person commits an offence and shall, on conviction, be liable:
[Am. Act A1631:s.11]
(a) to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and
(b) to a penalty of two times the amount deducted in excess of the amount properly so deductible.
[Ins. Act 812/2018]
89 PART XII GENERAL-89. Employee may transact business.
(1) An employee of any person may transact business generally with any proper officer of sales tax on behalf of such person.
(2) A proper officer of sales tax may refuse to transact business with such employee unless the person referred to under subsection (1) identifies such employee to such proper officer of sales tax as empowered to transact.
90 PART XII GENERAL-90. Transaction of business on behalf of taxable person.
(1) Subject to section 89, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to any refund, remission, exemption, or any other matters as approved by the Director General, under this Act.
(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) produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.
[(b) Subs. by Act 851]
(3) Any person who contravenes subsection (1) commits an offence.
91 PART XII GENERAL-91. Offences by authorized and unauthorized persons.
Any person:
(a) being an employee of a taxable person, an employee under section 89 or a person authorized under section 90 who:
[Am. by Act A1671]
(i) withholds for his own use or otherwise any portion of the amount of sales tax or penalties collected under this Act;
(ii) otherwise than in good faith, demands from any person an amount in excess of any assessment of sales tax due and payable, or penalties payable, under this Act;
(iii) submits any false return, statement or report, whether in writing or otherwise, of the amount of sales tax or penalty collected or received by him under this Act; or
(iv) defrauds any person, embezzles any money, or otherwise uses his position so as to deal wrongfully either with the Director General or any other individual; or
(b) not being authorized under this Act who collects or att
92 PART XII GENERAL-92. Obstruction.
Any person who in any way obstructs, assaults or hinders any proper officer of sales tax in the discharge of his functions under this Act commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.
93 PART XII GENERAL-93. Offences by company, etc .
(1) Where any company, limited liability partnership, firm, society or other body of persons commits an offence under this Act, a person who at the time of the commission of the offence was a director, compliance officer, partner, manager, secretary or other similar officer of the company, limited liability partnership, firm, society or other body of persons or was purporting to act in the capacity or was in any manner or to any extent responsible for the management of any of the affairs of the company, limited liability partnership, firm, society or other body of persons or was assisting in its management:
(a) may be charged severally or jointly in the same proceedings with the company, limited liability partnership, firm, society or the body of persons; and
(b) if the company, limited liability partnership, firm, society or the body of persons is found guilty of the offence, shall be deemed to be guilty
94 PART XII GENERAL-94. General penalty.
Any person who commits an offence under this Act for which no penalty is expressly provided shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both.
95 PART XII GENERAL-95. Compounding of offences.
(1) The Minister may, with the approval of the Public Prosecutor, make regulations prescribing:
(a) any offence under this Act or any regulations made under this Act as an offence which may be compounded;
(b) the criteria for compounding such offence; and
(c) the method and procedure for compounding such offence.
(2) Any senior officer of sales tax may, with the consent in writing of the Public Prosecutor, at any time before a charge is being instituted, compound any offence prescribed as an offence which may be compounded by making a written offer to the person reasonably suspected of having committed the offence to compound the offence upon payment to the Director General of a sum of money not exceeding fifty per centum of the amount of the maximum fine to which the person would have been liable to if he had been convicted of the offence, within such time as may be
96 PART XII GENERAL-96. Review and appeal.
(1) Any person aggrieved by any decision of the Director General may apply to the Director General for review of any of his decision within thirty days from the date the person has been notified of such decision provided that no appeal has been made on the same decision to the Customs Appeal Tribunal or court.
(2) An application for review under subsection (1) shall be made in the form and manner as determined by the Director General.
[Am. by Act 851]
(3) Where an application for review has been made under subsection (1), the Director General shall make the review and notify the decision of the review to the person, where practicable, within sixty days from the date of the receipt of such application.
(4) No review may be made in any matter relating to compound.
(5) Any person aggrieved by any decision of the Director General under subsection (3) or any other provision of this Act, except a
97 PART XII GENERAL-97. Liquidator of company to give notice of winding-up, and set aside sales tax.
(1) Where a resolution is passed and becomes effective, or an order is made, for the winding-up of a company which is liable for any sales tax due and payable, the liquidator of the company shall:
[Am. Act A1631:s.12]
(a) give notice of the winding up of the company to the Director General within fourteen days after the resolution is effective or order is made;
(b) 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 due and payable in respect of the company; and
(c) pay the sales tax referred to in paragraph (b) .
(2) A liquidator of any company referred to in subsection (1) who fails to give notice to the Director General within the time specified in paragraph (1) (a) o
98 PART XII GENERAL-98. Appointment of receiver to be notified to Director General.
(1) Where a receiver of the property of any person who is liable for any sales tax due and payable is appointed, the receiver shall give notice of such appointment to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the person 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 due and payable in respect of the taxable goods that have been sold, manufactured, purchased or acquired by the person before the appointment of the receiver, and shall pay such sales tax.
[(1) Am. Act A1631:s.13]
(2) Any receiver appointed under subsection (1) who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for the payment of the sales tax as required under that subsection shall be personally liable for any sales tax that
99 PART XII GENERAL-99. Registered manufacturer to submit audit certificate.
The Director General may require a registered manufacturer to submit annually an audit certificate, signed by a public accountant not in the employment of the registered manufacturer, in relation to the records required to be kept by the registered manufacturer under section 24 in respect of the registered manufacturer's production and sale of taxable goods manufactured by him.
100 PART XII GENERAL-100. Sales tax, etc , to be payable notwithstanding any proceedings, etc .
The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act or the compounding of an offence under section 95 shall not relieve any person from the liability to pay for sales tax, surcharge, penalty, fees or other money under this Act.
101 PART XII GENERAL-101. 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 on that person;
(b) by sending it to that person by registered post; or
(c) by the electronic service under section 102.
(2) The 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, limited liability partnership, firm, society or other body 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 process; and
(b) in the
101A PART XII GENERAL-101A. Service of summons.
(1) Every summons issued by a court against any person in connection with any civil or criminal proceedings under this Act may be served on the person named therein:
(a) by delivering the summons to the person or any adult member of his family or any of his servants residing with him at his usual or last-known place of residence;
(b) by leaving the summons at his usual or last-known place of residence or business in an envelope addressed to the person;
(c) by sending the summons by registered post addressed to the person at his usual or last-known place of residence or business; or
(d) where the person is a company, a limited liability partnership, a firm, a society, an association or other body of persons:
(i) by delivering the summons to the secretary or other like officer of the company, limited liability partnership, firm, society, associa
102 PART XII GENERAL-102. Use of electronic service.
(1) Notwithstanding any other provision of this Act and subject to the regulations made under this Act, the Director General may provide an electronic service to any registered user for:
(a) the filing or furnishing of any application, return, declaration or any other document; and
(b) the service of any notice, direction, order, permit, receipt or any other document.
(2) Where an electronic notice is made and transmitted to the Director General, the Director General shall not be liable for any loss or damage suffered by the registered user by reason of any error or omission of whatever nature or howsoever arising appearing in any electronic notice obtained by the registered user under the electronic service if the error or omission was made in good faith and in the ordinary course of the discharge of the duties of the Director General or occurred or arose as a result of any defect or
103 PART XII GENERAL-103. Protection of officer of sales tax from liability.
No officer of sales tax or other person employed by the Government in the course of carrying out his duties under this Act shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other causes while the goods are in the customs control or excise control or in the lawful custody or control of the officer of sales tax or other person employed by the Government in the course of carrying out his duties under this Act unless the loss is caused by his wilful neglect or default.
104 PART XII GENERAL-104. Rewards.
The Director General may order such rewards as he may deem fit to be paid to any officer of sales tax or other person for services rendered in connection with the detection of any offences against this Act.
105 PART XII GENERAL-105. Power of Director General to charge fees.
The Director General may charge such fee as he may consider reasonable in respect of any services rendered by him or any officer of sales tax:
(a) which is not required to be rendered under this Act; and
(b) for which no fee is prescribed by any written law.
106 PART XII GENERAL-106. Power to make regulations.
(1) The Minister may make regulations as may be necessary or expedient for the purposes of carrying into effect the provisions of this Act.
(2) Without prejudice to the generality of subsection (1), the Minister may prescribe:
(a) all matters relating to registration of manufacturers and sellers;
[Am. by Act A1671]
(b) all matters relating to taxable period;
(c) all matters relating to determination of sale value of the taxable goods and low value goods;
[Am. by Act A1671]
(d) all matters relating to furnishing of returns and payment of sales tax;
(e) all matters relating to refund, drawback and remission of sales tax;
(f) all matters relating to public ruling and customs ruling;
(g) all matters relating to electronic service;
(h) all ma
106A PART XII GENERAL-106A. Power to extend period.
Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.
[Ins. by Act A1671]
106B PART XII GENERAL-106B. Power to modify terms and conditions.
(1) Where terms and conditions are imposed pursuant to this Act, the Minister may, on the advice of the Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act.
(2) Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating:
(a) the terms and conditions as modified; and
(b) the date the terms and conditions as modified take effect.
(3) The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).
(4) For the purposes of this section, "modify" means add to, delete or vary.
[Ins. by Act A1671]
107 PART XIII SAVINGS AND TRANSITIONAL-107. Registration on commencement date.
(1) Notwithstanding section 13, any person who manufactures goods before the effective date which goods are taxable goods on the effective date shall, within thirty days from the date of the coming into operation of this Act, apply to the Director General to be registered as a registered manufacturer if there are reasonable grounds for believing that the total sale value of all his taxable goods in the month of effective date and eleven months immediately succeeding that month will exceed the total sale value of taxable goods determined under subsection 12(1).
(2) The Director General shall register the person referred to in subsection (1) with effect from the first day of the month following the month in which the application is made, and the person shall charge sales tax on the taxable goods sold, used or disposed of by him with effect from such day.
(3) Any person who manufactures goods before the effective date which goods are taxab
108 PART XIII SAVINGS AND TRANSITIONAL-108. Progressive or periodic agreement.
(1) Where any sale of taxable goods is made under an agreement for a period or progressively over a period whether or not at regular intervals and that period begins before 1 June 2018 and ends after the effective date, the proportion of the sale which is attributed to the part of the period after the effective date shall be chargeable to sales tax.
(2) Where the sale referred to in subsection (1) is made under a warranty whether expressed, implied or required by law and the value of the warranty is included in the price of the goods, no sales tax shall be charged on the replacement of the goods under such warranty.
(3) Subsection (1) shall not apply to a sale of goods where goods and services tax under the Goods and Services Tax Act 2014 has been paid on the sale of the goods to the extent covered by the invoice.
109 PART XIII SAVINGS AND TRANSITIONAL-109. Things done in anticipation of the enactment of this Act.
All acts and things done by or on behalf of the Director General in preparation for or in anticipation of the enactment of this Act and any expenditure incurred in relation thereto shall be deemed to have been authorized under this Act, provided that the acts and things done are consistent with the general intention and purposes of this Act, and all rights and obligations acquired or incurred as a result of the doing of those acts or things including any expenditure incurred in relation thereto shall upon the coming into operation of this Act be deemed to be the rights and obligations of the Director General.
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