LAWS OF MALAYSIA


ACT 64
SALES TAX ACT 1972 [REPRINT -1999]
Incorporating all amendments up to 6th July 2001

Date of Royal Assent : 26 February 1972
Date of publication in the Gazette : 28 February 1972
Date of coming into operation : 29 February 1972 [P.U. (B) 72/1972]

An Act to make provision for the charging, levying,and collecting of sales tax.

BE IT ENACTED by the Duli Yang Maha Mulia Seri Paduka Baginda Yang di-Pertuan Agong with the advice and consent of the Dewan Negara and Dewan Rakyat in Parliament assembled, and by the authority of the same, as follows:
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ARRANGEMENT OF SECTIONS
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PART I - PRELIMINARY

Section 1. Short title, commencement and application.
Section 2. Interpretation.
Section 2A. Free zone.
Section 2B. Licensed warehouse and licensed manufacturing warehouse deemed outside Malaysia.

PART II - ADMINISTRATION

Section 3. Functions and powers of Director General and other officers.
Section 4. Officers to be public servants.
Section 5. Authority cards, etc., to be produced.

PART III - CHARGE TO TAX

Section 6. Charge to tax.
Section 7. Determination of sale value.

PART IV - EXEMPTIONS AND REFUND

Section 8. Exemptions; classes of goods.
Section 9. Materials for manufacturers to be tax free.
Section 10. Powers of Minister to exempt and refund.
Section 11. Failure to comply with condition subject to which exemption or refund was granted.

PART V - TAXABLE PERSONS - LICENSING.

Section 12. Taxable persons.
Section 12A. Direction to treat persons as a single taxable person.
Section 13. Application for licence, issue, etc.
Section 13A. Surrender and revocation of licences.
Section 14. Exemptions from licensing.

PART VI - RATES OF TAX AND COMPUTATION OF TAX PAYABLE

Section 15. Powers of Minister to fix the rates of sales tax by orders to be approved by the House of Representatives.
Section 16. Computation of tax payable.

PART VII - INVOICES, RECORDS, RETURNS AND ASSESSMENT

Section 17. Invoices.
Section 17A. Production of invoices by computer.
Section 18. Duty to keep records.
Section 19. Furnishing of returns.
Section 20. Assessment of tax on goods sold or manufactured.
Section 21. Assessment of tax on goods imported.

PART VIII - COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION

Section 22. When taxes become due and payable.
Section 23. Sales tax to be recovered as civil debt.
Section 24. Penalty for late payment.
Section 25. Goods subject to the control of Customs not to be delivered until sales tax paid as demanded.
Section 26. Joint and several liability of directors, etc.
Section 27. Persons about to leave the Federation.
Section 27A. Recovery of sales tax, etc., from persons leaving the Federation.
Section 28. Power to collect sales tax ,etc., from person owing money to taxable person.
Section 29. Drawback.
Section 30. Payment of sales tax,etc., short paid or erroneously refunded and payments by instalments;
Section 31. Vendor may apply for refund.
Section 31A. Application for deduction by licensed manufacturer.
Section 31B. Credit notes.
Section 32. Return of sales tax or penalty overpaid or erroneously paid.
Section 33. Remission.

PART IX - INSPECTION, SEARCH, SEIZURE AND ARREST

Section 34. Persons bound to give information.
Section 35. Senior officers of sales tax may take samples.
Section 36. Access to places or premises.
Section 37. Magistrate may issue search warrant.
Section 38. When search may be made without warrant.
Section 39. Power to stop and search vehicles, vessels and aircraft.
Section 39A. Access to recorded information or computerized data.
Section 40. Seizure of goods the subject of an offence.
Section 41. Release of vehicle, vessel or aircraft under bond.
Section 42. Powers of arrest.

PART X - CRIMINAL OFFENCES

Section 43. Failure to comply with notice, etc.
Section 43A. Evasion of sales tax.
Section 44. Abetting an offence.
Section 45. Offences by corporate bodies.
Section 46. Who may prosecute. [Deleted by Act A1110:s.9]

PART XI - PROVISIONS AS TO TRIALS AND PROCEEDINGS

Section 47. Sessions Court to have full jurisdiction.
Section 48. Proportional examination of goods seized to be accepted by courts.
Section 49. Evidence of analysis may be given in writing.
Section 50. Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore.
Section 51. Manner of seizure not to be enquired into on trial before court or on appeal to High Court.
Section 51A. Obligation of secrecy.
Section 52. Protection of informers from discovery.
Section 53. Goods liable to seizure liable to forfeiture.
Section 54. Court to order disposal of goods seized.
Section 55. Goods seized in respect of which there is no prosecution deemed to be forfeited if not claimed within one month.
Section 56. Minister may order return of goods seized.
Section 57. Compounding of offences.
Section 58. Burden of proof.
Section 59. Conviction under other law.
Section 59A. Court order.
Section 60. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause.
Section 60A. Protection of public officer.

PART XII - REGULATIONS

Section 61. Regulations.

PART XIII - MISCELLANEOUS

Section 62. Service of notices, etc.
Section 63. Clerks and servants may transact business.
Section 63A. Transaction of business on behalf of taxable person.
Section 64. Licensee to furnish audit certificate.
Section 65. Rewards.
Section 66. Forms to be used.
Section 67. Power of Director General to charge fees.
Section 68. Disputes and appeals.
Section 69. Liquidator of company to give notice of winding-up, and set aside tax.
Section 70. Appointment of receiver to be notified to the Director General.
Section 71. Taxable period other than two calendar months.

PART XIV - SPECIAL PROVISIONS DEALING WITH LABUAN

Section 72. Interpretation.
Section 73. Sales tax on goods imported into or exported from Labuan or transported to or from Labuan from or to the principal customs area.
Section 74. Goods manufactured in Labuan deemed to be goods manufactured outside Malaysia.
Section 75. Transportation of goods to or from Labuan from or to the principal customs area.
Section 76. Declaration of goods transported from Labuan to the principal customs area.
Section 77. Taxable goods to be deemed non-taxable while in Labuan.
Section 78. Collection of taxes in Labuan.
Section 79. Application of section 29 to goods transported to Labuan.

PART XV - (REPEALED)

Section 80. [Repealed by Act 293:53].

PART XVI - (REPEALED)

Section 81. [Repealed by Act 329:7].
Section 82. [Repealed by Act 329:7].

PART XVII - SPECIAL PROVISIONS DEALING WITH LANGKAWI

Section 83. Interpretation.
Section 84. Sales tax on goods imported into or transported to Langkawi from the principal customs area.
Section 85. Goods manufactured in Langkawi to be goods manufactured outside the Federation.
Section 86. Transportation of goods to or from Langkawi from or to the principal customs area.
Section 87. Declaration of goods transported from Langkawi to the principal customs area.
Section 88. Taxable goods to be deemed non-taxable while in Langkawi.
Section 89. Collection of taxes in Langkawi.
Section 90. Application of section 29 to goods transported to Langkawi.

PART XVIII - SPECIAL PROVISIONS DEALING WITH PETROLEUM

Section 91. Certain provisions of the Act to apply.
Section 92. Varying the due-and-payable period and taxable period.
Section 93. Delivery of petroleum subject to customs control before payment of sales tax.
Section 94. No drawback.
Section 95. Parts XIV and XVII not to have effect.

Transitional.

LIST OF AMENDMENTS
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