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Sales Tax Act 2018 [Act 806]   cite [+]

ARRANGEMENT OF SECTIONS
  1. Preamble

  2. PART I   PRELIMINARY

    1. 1. Short title and commencement
    2. 2. Interpretation
    3. 3. Meaning of "manufacture"
  3. PART II   ADMINISTRATION

    1. 4. Functions and powers of Director General and other officers
    2. 5. Persons appointed or employed to be public servants
    3. 6. Recognition of office
    4. 7. Confidentiality of information
  4. PART III   IMPOSITION AND SCOPE OF SALES TAX

    1. 8. Imposition and scope of sales tax
    2. 9. Determination of sale value of taxable goods
    3. 10. Rate of sales tax
    4. 11. Sales tax due
  5. PART IV   REGISTRATION

    1. 12. Liability to be registered
    2. 13. Application for registration
    3. 14. Voluntary registration
    4. 15. Direction to treat persons as single taxable person
    5. 16. Registration of partnership
    6. 17. Cessation of liability to be registered
    7. 18. Notification of cessation of liability
    8. 19. Cancellation of registration
    9. 20. Exemptions from registration
  6. PART V   ACCOUNTING, ASSESSMENT, RECOVERY, ETC.

    1. 21. Invoices
    2. 22. Production of invoices by computer
    3. 23. Credit notes and debit notes
    4. 24. Duty to keep records
    5. 25. Taxable period
    6. 26. Furnishing of returns and payment of sales tax due and payable
    7. 27. Power to assess
    8. 28. Recovery of sales tax, etc., as civil debt
    9. 29. Power to collect sales tax, etc., from person owing money to taxable person
    10. 30. Recovery of sales tax before payable from persons about to leave Malaysia
    11. 31. Recovery of sales tax, etc., from persons about to leave Malaysia without paying sales tax, etc.
    12. 32. Payment by instalments
    13. 33. Goods subject to customs or excise control not to be delivered until sales tax paid as demanded
    14. 34. Liability of directors, etc.
  7. PART VI   EXEMPTION, REFUND, DRAWBACK AND REMISSION

    1. 35. Power of Minister to exempt and refund
    2. 36. Claim for refund of sales tax in relation to bad debt
    3. 37. Repayment of sales tax in relation to bad debt
    4. 38. Payment of sales tax, etc., short paid or erroneously refunded
    5. 39. Refund of sales tax, etc., overpaid or erroneously paid
    6. 40. Drawback
    7. 41. Remission of sales tax, etc.
  8. PART VII   RULING

    1. 42. Public ruling
    2. 43. Customs ruling
    3. 44. Making of customs ruling
    4. 45. Amendment, modification or revocation of customs ruling
    5. 46. Director General to declare customs rulings to be null, etc.
    6. 47. Different customs rulings on same subject matter
  9. PART VIII   SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS

    1. 48. Interpretation
    2. 49. Application
    3. 50. Sales tax relating to taxable goods imported into or transported to or from designated areas
    4. 51. Transportation of taxable goods from or to designated areas to or from Malaysia
    5. 52. Declaration of taxable goods transported from designated areas to Malaysia
    6. 53. Collection of sales tax in designated areas
    7. 54. Application of section 40 to taxable goods transported to designated areas
  10. PART IX   SPECIAL PROVISIONS RELATING TO SPECIAL AREAS

    1. 55. Interpretation
    2. 56. Application
    3. 57. Sales tax relating to taxable goods imported into or transported to or from special areas
    4. 58. Transportation of taxable goods from or to special areas to or from Malaysia
    5. 59. Declaration of taxable goods transported from special areas to Malaysia
    6. 60. Collection of sales tax in special areas
    7. 61. Application of section 40 to taxable goods transported to special areas
  11. PART X   ENFORCEMENT

    1. 62. Persons bound to give information
    2. 63. Power to take samples
    3. 64. Access to places or premises
    4. 65. Access to recorded information or computerized data
    5. 66. Magistrate may issue search warrant
    6. 67. Search may be made without warrant
    7. 68. Power to stop and search conveyance
    8. 69. Seizure of goods, etc., the subject of an offence
    9. 70. Proportional examination or testing of goods seized
    10. 71. Return or disposal of goods, etc.
    11. 72. Power of arrest
  12. PART XI   TRIALS AND PROCEEDINGS

    1. 73. Jurisdiction to try offences
    2. 74. Evidence by certificate, etc.
    3. 75. Production of certificate of analysis
    4. 76. Proof as to registration or licensing of conveyances in Malaysia or Singapore
    5. 77. Manner of seizure not to be enquired into on trial before court or on appeal
    6. 78. Obligation of secrecy
    7. 79. Protection of informers from discovery
    8. 80. Goods liable to seizure liable to forfeiture
    9. 81. Court to order disposal of goods seized
    10. 82. Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed
    11. 83. Burden of proof
    12. 84. Court order
    13. 85. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
  13. PART XII   GENERAL

    1. 86. Evasion of sales tax
    2. 87. Giving incorrect information relating to liability to sales tax
    3. 88. Giving incorrect information relating to liability to sales tax
    4. 89. Employee may transact business
    5. 90. Transaction of business on behalf of taxable person
    6. 91. Offences by authorized and unauthorized persons
    7. 92. Obstruction
    8. 93. Offences by company, etc.
    9. 94. General penalty
    10. 95. Compounding of offences
    11. 96. Review and appeal
    12. 97. Liquidator of company to give notice of winding-up, and set aside sales tax
    13. 98. Appointment of receiver to be notified to Director General
    14. 99. Registered manufacturer to submit audit certificate
    15. 100. Sales tax, etc., to be payable notwithstanding any proceedings, etc.
    16. 101. Service of notices, etc.
    17. 102. Use of electronic service
    18. 103. Protection of officer of sales tax from liability
    19. 104. Rewards
    20. 105. Power of Director General to charge fees
    21. 106. Power to make regulations
  14. PART XIII   SAVINGS AND TRANSITIONAL

    1. 107. Registration on commencement date
    2. 108. Progressive or periodic agreement
    3. 109. Things done in anticipation of the enactment of this Act


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