SALES TAX ACT 2018

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1 PART I PRELIMINARY-1. Short title and commencement.

2 PART I PRELIMINARY-2. Interpretation.

3 PART I PRELIMINARY-3. Meaning of "manufacture".

4 PART II ADMINISTRATION-4. Functions and powers of Director General and other officers.

5 PART II ADMINISTRATION-5. Persons appointed or employed to be public servants.

6 PART II ADMINISTRATION-6. Recognition of office.

7 PART II ADMINISTRATION-7. Confidentiality of information.

8 PART III IMPOSITION AND SCOPE OF SALES TAX-8. Imposition and scope of sales tax.

9 PART III IMPOSITION AND SCOPE OF SALES TAX-9. Determination of sale value of taxable goods.

10 PART III IMPOSITION AND SCOPE OF SALES TAX-10. Rate of sales tax.

11 PART III IMPOSITION AND SCOPE OF SALES TAX-11. Sales tax due.

11A Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11A. Interpretation.

11B Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11B. Application.

11C Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11C. Territorial and extra-territorial application.

11D Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11D. Display of information on package.

11E Part IIIA IMPOSITION OF SALES TAX ON LOW VALUE GOODS-11E. Sales tax on importation is not applicable on low value goods.

12 PART IV REGISTRATION-12. Liability to be registered.

13 PART IV REGISTRATION-13. Application for registration.

14 PART IV REGISTRATION-14. Voluntary registration.

15 PART IV REGISTRATION-15. Direction to treat persons as single taxable person.

16 PART IV REGISTRATION-16. Registration of partnership.

17 PART IV REGISTRATION-17. Cessation of liability to be registered.

18 PART IV REGISTRATION-18. Notification of cessation of liability.

19 PART IV REGISTRATION-19. Cancellation of registration.

20 PART IV REGISTRATION-20. Exemptions from registration.

21 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-21. Invoices.

22 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-22. Production of invoices by computer.

23 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-23. Credit notes and debit notes.

24 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-24. Duty to keep records.

25 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-25. Taxable period.

26 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-26. Furnishing of returns and payment of sales tax due and payable.

27 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-27. Power to assess.

27A PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-27A. Offsetting unpaid tax against refund or drawback.

28 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-28. Recovery of sales tax, etc , as civil debt.

29 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-29. Power to collect sales tax, etc., from person owing money to taxable person.

30 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-30. Recovery of sales tax before payable from persons about to leave Malaysia.

31 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-31. Recovery of sales tax, etc , from persons about to leave Malaysia without paying sales tax, etc .

32 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-32. Payment by instalments.

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.

34 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-34. Liability of directors, etc .

35 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-35. Power of Minister to exempt and refund.

35A PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-35A. Refund by deduction of sales tax.

36 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-36. Claim for refund of sales tax in relation to bad debt.

37 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-37. Repayment of sales tax in relation to bad debt.

38 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-38. Payment of sales tax, etc , short paid or erroneously refunded.

39 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-39. Refund of sales tax, etc , overpaid or erroneously paid.

40 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-40. Drawback.

41 PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-41. Remission of sales tax, etc .

41A PART VI EXEMPTION, REFUND, DRAWBACK, REMISSION AND DEDUCTION-41A. Deduction of sales tax.

42 PART VII RULING-42. Public ruling.

43 PART VII RULING-43. Customs ruling.

44 PART VII RULING-44. Making of customs ruling.

45 PART VII RULING-45. Amendment, modification or revocation of customs ruling.

46 PART VII RULING-46. Director General to declare customs rulings to be null, etc .

47 PART VII RULING-47. Different customs rulings on same subject matter.

48 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-48. Interpretation.

49 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-49. Application.

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.

51 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-51. Transportation of taxable goods from or to designated areas to or from Malaysia.

52 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-52. Declaration of taxable goods transported from designated areas to Malaysia.

53 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-53. Collection of sales tax in designated areas.

54 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-54. Application of section 40 to taxable goods transported to designated areas.

55 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-55. Interpretation.

56 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-56. Application.

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.

57A PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-57A. Deficiency in quantity of taxable goods in a special area.

58 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-58. Transportation of taxable goods from or to special areas to or from Malaysia.

59 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-59. Declaration of taxable goods transported from special areas to Malaysia.

60 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-60. Collection of sales tax in special areas.

61 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-61. Application of section 40 to taxable goods transported to special areas.

61A PART IXA SPECIAL SCHEMES-61A. Approved Major Exporter Scheme.

62 PART X ENFORCEMENT-62. Persons bound to give information.

63 PART X ENFORCEMENT-63. Power to take samples.

64 PART X ENFORCEMENT-64. Access to places or premises.

65 PART X ENFORCEMENT-65. Access to recorded information or computerized data.

66 PART X ENFORCEMENT-66. Magistrate may issue search warrant.

67 PART X ENFORCEMENT-67. Search may be made without warrant.

68 PART X ENFORCEMENT-68. Power to stop and search conveyance.

69 PART X ENFORCEMENT-69. Seizure of goods, etc , the subject of an offence.

69A PART X ENFORCEMENT-69A. Power to seal.