Section 2. Interpretation. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART I - PRELIMINARY

Section 2. Interpretation.

In this Act, unless the context otherwise requires-

"business" includes any trade, commerce, manufacture, or any concern in the nature of trade, commerce or manufacture;

"calendar month" means a month reckoned according to the Gregorian calendar;

"company" means a company as defined in the Companies Act 1965 [Act 125], and includes a body corporate established by or under Federal or State law and any body which the Minister may by order declare to be a company for the purposes of this Act;

"computer" has the meaning assigned thereto in section 3 of the Evidence Act 1950 [Act 56];

"Customs" means the Royal Malaysian Customs and Excise Department;

"customs control" shall have the meaning assigned to it under section 2 (2) of the Customs Act 1967
[Act 235];

[Ins.Act 293:s.46]

"customs warehouse" shall have the meaning assigned to it under section 2 (1) of the Customs Act 1967;

[Ins Act 293:s.46]

"Director General" means the Director General of Customs and Excise, appointed under the provisions of section 3 (1) of the Customs Act 1967;

"document" has the meaning assigned thereto in section 3 of the Evidence Act 1950;

"electronic data interchange" means the transfer, from computer to computer, of commercial and administrative transactions using an agreed message standard to structure the data pertaining to a transaction;

"excise control" shall have the meaning assigned to it under section 2 (2) of the Excise Act 1976 [Act 176];

[Ins Act 293:s.46]

"goods" means all kinds of movable property;

"Joint Development Area" shall have the meaning assigned to it under section 2 of the Malaysia-Thailand Joint Authority Act 1990 [Act 440];

"licensed manufacturer" means a manufacturer holding a licence for the time being in force under this Act;

"licensed warehouse" means a warehouse or other place licensed under section 65 of the Customs Act 1967;

[Ins Act 293:s.46]

"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 or nature 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, refining or compounding and includes the addition of any foreign substance;

[Subs. Act A1070:s.3]

"manufacturer" means a person who engages in the manufacture of goods; and "to manufacture" has a corresponding meaning;

"Minister" means the Federal Minister charged with the responsibility for finance;

"officer of sales tax" means any officer of customs, as defined in section 2 (1) of the Customs Act 1967;

"penalty" means any charge due and payable under section 24;

"person" includes an individual, a firm, a society, an association, a company and every other juridical person;

[Am. Act A1110:s.2]

"petroleum" shall have the meaning assigned to it under section 2(1) of the Customs Act 1967;

[Subs. Act A1070:s.3]

"prescribed" means prescribed by regulations made under this Act;

"proper officer" means any officer acting in the fulfillment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication;

"regulations" means regulations made under section 61;

"sale" includes barter; and also includes the disposal of goods with a right of purchase or on terms providing that the seller retains an interest in the goods, and the delivery of goods under any condition as to future payment; and "to sell" has a corresponding meaning;

"sales tax" means the tax payable under this Act;

"senior officer of sales tax" means any senior officer of customs as defined in section 2(1) of the Customs Act 1967;

"surcharge" means any charge that is due and payable under section 30(1B) ;

[Ins.Act A1058:s.2]

"taxable goods" means goods of a class or kind not for the time being exempted from sales tax;

"taxable period" means, subject to section 71, two calendar months;

[Ins. Act 451:s.42]

"taxable person" means any person who is, or is required to be, licensed under this Act.

[Ins. Act A875:s.2, Ins. Act A961:s.3, Ins. Act A1058:s.2]