Sales Tax Act 1972

Original Language Title: Sales Tax Act 1972

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064B. FM law REPRINT MALAYSIA PUBLISHED by the COMMISSIONER of law revision, UNDER the AUTHORITY of law REVISION ACT 1968 in COLLABORATION with MALAYAN LAW JOURNAL SDN BHD and PERCETAKAN NASIONAL MALAYSIA BHD 2006 Act 64 sales tax Act 1972 Contains all amendments to 1 January 2006 064B. FM Page 1 Monday, April 3, 2006 9:18 AM PREPARED for PUBLICATION by the MALAYAN LAW JOURNAL SDN BHD and PRINTED by PERCETAKAN NASIONAL MALAYSIA BERHAD KUALA LUMPUR BRANCH 2006 2 Sales Tax Act 1972 Royal Assent Date............ February 26, 1972, the date of publication in the Gazette......... 28 February 1972 REPRINT BEFORE Reprinting The first ... ... more 1993 the second Reprint of ... ... more 1999 064B. FM Page 2 Monday, April 3, 2006 9:18 AM 3 laws of MALAYSIA Act 64 the ORDER SECTION of the sales tax Act 1972 part I preliminary section 1. Short title and application 2. Interpretation of 2A. 2B free zone. Licensed manufacturing warehouse and warehouse licensed deemed outside Malaysia PART II Administration 3. Functions and powers of the Director General and other officers 4. Officer as public servants 5. Power card, etc., should be submitted PART III DUTY 6. Tax charge 7. Determination of value of sales PART IV EXCEPTIONS and RETURN BACK 8. Exemption; class of goods 9. Materials for manufacturers should be free of tax. Minister's power to exempt and return back 11. Non-compliance with conditions that are subject to it exemption or refund has been allowed 064B. FM Page 3 Monday, April 3, 2006 9:18 AM 4 laws of Malaysia ACT 64 part V TAXABLE PERSON — LICENSING section 12. Taxable person 12A. The instructions to treat people as a single taxable person 13. Application for license, production, etc.
13A. Surrender and revocation of licence 14. Exemption from licensing PART VI TAX RATE and RECOUNT TAX PAYABLE 15. Minister's power to set the rate of sales tax by order approved by the House of representatives 16. Recount tax payable PART VII INVOICES, records, STATEMENTS and ASSESSMENT 17. Invoice 17A. Production of invoices via computer 18. Duty to keep records of 19. Give the statement 20. Assessment tax on goods sold or manufactured 21. Assessment of tax on imported goods MISCELLANEOUS COLLECTION, claims, REPOSSESSION, returns BACK and REMITAN 22. When the tax due and payable 23. Sales tax must be claimed as a civil debt 24. Penalties for late payment of 25. Goods are subject to Customs control shall not be handed over until sales tax has been paid as he claimed 26. Liabilities of the Association and several directors, etc.
064B. FM Page 4 Monday, April 3, 2006 9:18 AM sales tax 5 section 27. People almost want to leave Malaysia 27A. Get sales tax, etc., than the man who left Malaysia 28. Authority to collect sales tax, etc., from the person who owes the money taxable person with 29. Repossession 30. Payment of sales tax, etc., that are under-paid or erroneously returned and payment by instalments 31. The seller may apply for a refund back 31A. Application for deletion of the licensed manufacturer 31B. Credit note 31C. Refunds for bad debt 31D. Repayment of the refund of 32. Return of sales tax or penalty paid or erroneously paid in advance of 33. Remitan PART IX Inspection, SEARCH, SEIZURE And ARREST 34. People bound provide information 35. Senior sales tax can take example 36. Access to a place or premises 37. A magistrate may issue a warrant 38. When a search can be carried out without warrant 39. The power to stop and inspect vehicles, vessels and aircraft 39A. Access to information berekod or computerised data 40. Seizure of goods become a matter of offence 41. The release of vehicles, vessels or aircraft under bond 42. The power of arrest 064B. FM Page 5 Monday, April 3, 2006 9:18 AM 6 laws of Malaysia ACT part X 64 CRIMINAL OFFENCES Section 43. Do not comply with the notice, etc.
43A. Run sales tax 44. Menyubahati offence 45. Offences by body corporate 46. (Cut)
PART XI PROVISIONS On PROCEEDINGS And PROCEEDING 47. The sessions Court shall have jurisdiction of the full 48. Inspection of part of the goods seized shall be accepted by the Court 49. Description of the analysis can be given in writing 50. Proof of registration or licensing of vessels and vehicles in Malaysia or Singapore 51. The way the seizure will not be investigated in the trial before the Court or on appeal to the High Court 51A. 52. The obligation of confidentiality The whistleblower protection from known 53. Goods can be seized can dilucuthakkan 54. The Court shall rule the goods seized so disposed of 55. Items seized if there are any prosecution in respect of deemed dilucuthakkan if not claimed within one month 56. Minister may order goods seized be returned 57. Compounding 58. The burden of proving 59. Conviction under other laws 59A. 064B court orders. FM Page 6 Monday, April 3, 2006 9:18 AM sales tax 7 of section 60. There are no costs or damages as a result of seizure may be claimed unless the seizure is done without reasonable cause or perhaps 60A. Public officers protection PART XII regulations 61. Regulations PART XIII MISCELLANEOUS 62. Service of notices, etc.
63. Clerks and servants can conduct 63A. The conduct of affairs on behalf of the taxable person 64. Licensee shall provide the audit certificate 65. Gift 66. A form shall be used 67. The authority of the Director-General to impose fees 68. Dispute and appeal 69. The company's liquidator shall give notice of the liquidation, and shall set aside taxes 70. The appointment of the receiver shall be notified to the Director General 71. Period of two calendar months in addition to the tax BHAGIAN XIV SPECIAL PROVISIONS in RESPECT of LABUAN 72. Interpretation 73. Sales tax on goods imported to or exported from Labuan Labuan, or transferred to Labuan or Labuan from, to or from the main customs area 74. Goods manufactured in Labuan are deemed to be goods manufactured outside Malaysia 75. Carriage of goods to or from Labuan, to or from the main customs area 064B. FM Page 7 Monday, April 3, 2006 9:18 AM 8 laws of Malaysia ACT 64 Section 76. Declaration of goods transported from Labuan to the main customs area 77. Taxable goods shall be deemed to be not taxable while in Labuan 78. Collection of tax in Labuan 79. Application of section 29 for goods transported to Labuan SECTION XV (Cut) 80. (Cut)
PART XVI (Cut) 81. (Cut) 82. (Cut)
PART XVII SPECIAL PROVISIONS In RESPECT Of LANGKAWI 83. Interpretation of 84. Sales tax on goods that are imported or transported to Langkawi from the main customs area 85. Goods manufactured in Langkawi are deemed to be goods manufactured outside Malaysia 86. Transportation of goods to Langkawi from the main customs or from Langkawi to the main customs area 87. Declaration of goods transported from Langkawi to the main customs area 88. Taxable goods shall be deemed to be not taxable while at Langkawi 89. Collection of tax at 90. Application of section 29 for goods transported to Langkawi PART XVIIA SPECIAL PROVISIONS in RESPECT of TIOMAN 90A. 064B interpretation. FM Page 8 Monday, April 3, 2006 9:18 AM 9 sales tax Section 90B. Sales tax in relation to Tioman 90C. Goods manufactured in Tioman deemed goods manufactured outside Malaysia 90D. Transportation of goods from or to Tioman Island, to or from the main customs area 90E. Declaration of goods transported from Tioman Island to the main customs area 90 f. The taxable goods are deemed to be not taxable while in Tioman Island 90G. Collection of tax in Tioman Island 90H. Application of section 29 for goods transported to Tioman PART XVIII SPECIAL PROVISIONS in RESPECT of PETROLEUM 91. Specific provisions of the Act apply in 92. Change the duration of the tax due and payable and 93 tax period. Delivery of petroleum products subject to customs control prior to the payment of sales tax on 94. There are no take-up back 95. Section XIV, XVII and XVIIA has no effective 064B. FM Page 9 Monday, April 3, 2006 9:18 AM 064B. FM Page 10 Monday, April 3, 2006 9:18 AM 11 laws of MALAYSIA Act 64 sales tax Act 1972 an act to provide for the levy, melevi and collect the sales tax.
[29 February 1972, P.U. (B) 72/1972]
BE IT enacted by the 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: part I preliminary short title and application 1. (1) this Act may be cited as the sales tax Act 1972.
(2) this Act shall apply throughout Malaysia.
(3) the Act shall not apply to the area known as the joint development area.
Interpretation 2. In this Act, unless the context otherwise requires — "goods" means all types of movable property;
"taxable goods" means goods of classes or types of which at the time was not exempt from sales tax;
064B. FM Page 11 Monday, April 3, 2006 9:18 AM 12 laws of Malaysia ACT 64

"calendar months" means a month calculated according to the Gregorian calendar;
"sales tax" means the tax payable under this Act;
"prescribed" means prescribed by regulations made under this Act;
"document" has the meaning assigned to it in section 3 of the Act Evidence 1950 [Act];
"licensed warehouse" means a warehouse or other place licensed under section 65 of the Customs Act 1967 [Act 235];
"customs warehouses" shall have the meaning assigned to it under subsection 2(1) of the Customs Act 1967;
"sale" includes barter; and including also the disposal of goods with the right to buy or on terms that provide that the seller still owns the importance about the items and includes deliver goods upon such terms as to payment in the future; and "sell" has a corresponding meaning;
"Customs" means the Department of customs and Excise of Malaysia;
"excise control" shall have the meaning assigned to it under subsection 2 (2) of the Excise Act 1976 [Act 176];
"customs control" shall have the meaning assigned to it under subsection 2 (2) of the Customs Act 1967;
"Joint Development Area" shall have the meaning assigned to it under section 2 of the Act the authorities Along the Malaysia-Thailand 1990 [Act 440];
"Director General" means the Director General of customs and Excise to be appointed under the provisions of subsection 3 (1) of the Customs Act 1967;
"computer" has the meaning assigned to it in section 3 of the Act Evidence 1950;
"Minister" means the Federal Minister responsible for finance;
064B. FM Page 12 Monday, April 3, 2006 9:18 AM sales tax 13 "person" includes individuals, firms, organizations, associations, companies and every other person in the presence of other law;
"taxable person" means any person licensed or required to be licensed under this Act;
"the sales tax officer" means any customs officer as defined in subsection 2(1) of the Customs Act 1967;
"senior sales tax" means any customs senior officer as defined in subsection 2(1) of the Customs Act 1967;
"the officer the right" means any officer acting on the completion of his duties under this act as to whether the obligation allocated to him in general or special, or expressly or by implication;
"penalty" means any charges that are due and payable under section 24;
"manufacturer" means a person engaged in the manufacture of goods; and "manufacture" has a corresponding meaning;
"manufacturing" means — (a) in respect of goods other than petroleum, the job change so by means of manual or machinery materials organic or non-organic to a new release by changing the size, shape or type of such materials and includes the work of installing the parts to be a machinery or other products, but excluding work install machinery or equipment for the purpose of construction; and (b) in relation to petroleum, filter or mensebatikan and includes an add to any foreign materials;
"licensed manufacturer" means manufacturers who hold licenses in effect at this time under this Act;
"regulations" means regulations made under section 61;
064B. FM Page 13 Monday, April 3, 2006 9:18 AM 14 laws of Malaysia ACT 64 "electronic data exchange" means a transfer from computer to computer, commercial transactions and administration by using the standard message that agreed for structuring data in relation to a transaction;
"petroleum" shall have the meaning assigned to it under subsection 2(1) of the Customs Act 1967;
"surcharge" means any charges that are due and payable under subsection 30 (1B);
"company" means a company as defined in the companies Act 1965 [Act 125] and includes a body corporate established by or under the law or laws of the State and any body that is declared by order of the Minister as the company for the purposes of this Act;
"the tax period" pursuant to section 71 means two calendar months;
"Managing" includes any trade, business, manufacturing or any effort from the types of trade, business or manufacture.
Free zone 2A. For the purposes of this Act, a free zone shall be deemed to be a place outside Malaysia.
In this section, the expression "free zone" has the meaning assigned to it under section 2 of the free zones Act 1990 [Act 438].
Licensed manufacturing warehouse and warehouse licensed deemed outside Malaysia 2B. For the purposes of this Act, a licensed manufacturing warehouse licensed warehouse shall be deemed to be a place outside Malaysia.
In this section, the expression "licensed manufacturing warehouse" means a licensed warehouse in respect of which an extra license to run any process of manufacture has been given under section 65A of the Customs Act 1967.
064B. FM Page 14 Monday, April 3, 2006 9:18 AM sales tax 15 PART II ADMINISTRATION functions and powers of the Director General and other officers 3. (1) the Director General shall exercise direct authority for all matters relating to sales tax subject to the direction and control of the Minister.
(2) subject to the direction and general supervision of the Director General, Customs and Excise officers appointed under section 3 of the Customs Act 1967 and held the rank of Superintendent or a higher rank of Superintendent shall have and exercise all the powers granted to the Director General by or under this Act other than those conferred by subsection 15 (5).
(3) it shall be the duty of an officer who is right to enforce and ensure compliance with the appropriate provisions of this Act and to conduct all necessary investigations in connection with it.
(4) every person employed to an obligation or service relating to sales tax with a court order or the consent of the Director-General (whether specified previously or subsequently) shall be deemed to be the officer in charge of the service obligation or right; and every act which is required by law, at any time in order to be done by or together with someone of a particular officer named in that behalf, if done by or in conjunction with the person appointed by the Director-General to act on behalf of that particular officer, shall be deemed to be done by or with that particular officer.
Officer as public servants 4. Every person employed to an obligation or service relating to sales tax shall be deemed to be public servants within the meaning of the Penal Code [Act 574].
064B. FM Page 15 Monday, April 3, 2006 9:18 AM 16 laws of Malaysia ACT 64 power Card, etc., must be submitted 5. (1) every officer when acting on a person under this Act, shall, if not wearing the uniform, when required to notify his Office and submit to the person against whom he is acting the badge or card of the powers he has directed that took him under subsection 9 (1) of the Customs Act 1967.
(2) is not an offence if a person refuses to comply with a request, demand or order made by an officer acting or purporting to act under this Act, if the officer was not wearing un i f o rm and reluctantly m bucket i t ahukan j awa tannya and forward badges or power when requested by the person.
PART III TAX Taxed imposed 6. Subject to this Act, sales tax shall be charged and levied on all taxable items — (a) manufactured in Malaysia or obtained under section 9 by a person liable to tax and sold, used or disposed of by him in any way other than the way the sale or disposal to a licensed manufacturer authorised by the Director General to acquire the goods without payment of tax;
(b) imported to Malaysia by a person for use in the State.
Determination of value of sales of 7. (1) in respect of goods — (a) sold by the taxable person; or (b) manufactured or acquired under the provisions of section 9 by taxable persons and — (i) used by him other than as an ingredient for manufacture taxable goods; or 064B. FM Page 16 Monday, April 3, 2006 9:18 AM sales tax 17 (ii) disposed of by him other than by way of sale, the value of the sale of goods shall be determined in accordance with regulations made under this Act.
(2) in respect of goods imported into Malaysia for use in the State, the value of the sale of goods is the total amount of the following, that is to say — (a) the value of the goods for the purposes of customs duties determined in accordance with the Customs Act 1967;
(b) the amount of customs duties, if any, payable on the goods; and (c) the amount of excise duty, if any, payable on the goods.
(3) where goods manufactured on behalf of any suppliers of taxable goods of taxable goods supplied by him and manufactured goods so returned to suppliers of taxable goods, the value of the sale of goods manufactured so can, subject to the approval of the Director-General, is the amount charged by the manufacturer for work done by him.
PART IV EXCEPTIONS And RETURN BACK The Exclusions; class of goods

8. Subject to such conditions as he thinks fit to impose, the Minister may by order exempt any goods or classes of goods from the whole or any part of the sales tax or any person or class of persons from the whole or any part of the sales tax which, otherwise, will be payable.
Materials for manufacturers should be free from tax 9. (1) where any licensed manufacturer acquiring taxable goods from one licensed manufacturer to another manufacturer that first-mentioned person may acquire any 064B. FM Page 17 Monday, April 3, 2006 9:18 AM 18 laws of Malaysia ACT 64 such items as may be approved by the Director General of sales tax on the condition that the person authorised by the Director General, subject to such conditions as may be prescribed to acquire goods that are free of sales tax.
(2) where a licensed manufacturer import taxable goods, the manufacturer can import any goods as approved by the Director General of sales tax on the condition that the person authorised by the Director General to import goods that are free of sales tax, subject to such conditions as may be prescribed.
(3) If a person who is not licensed to import taxable goods on behalf of and to be submitted to a licensed manufacturer, that person can deliver any such goods as approved by the Director General of sales tax on the condition that the person authorised by the Director General to import the goods for parties and for submission to the licensed manufacturer free of sales tax, subject to such conditions as may be prescribed.
(4) where a person who is not licensed to acquire taxable items from licensed manufacturers on behalf of and for submission to a licensed manufacturer to another, the person can obtain and submit any article i tu as approved by the Director General of sales tax on the condition that the person authorised by the Director General to obtain the goods from the manufacturer licensed on behalf of and for submission to a licensed manufacturer to another free of sales tax , subject to such conditions as may be prescribed.
(5) where a licensed manufacturer requires a licensed manufacturer to another so that the complete manufacture of taxable goods, the manufacturer of that first-mentioned person may recover the goods as approved by the Director General of sales tax, provided that the manufacturer is authorised by the Director General to recover the goods are free of sales tax, subject to such conditions as may be prescribed and for the purposes of this Act, goods shall be construed as being manufactured by a manufacturer that first-mentioned that.
064B. FM Page 18 Monday, April 3, 2006 9:18 AM sales tax 19 (6) where a licensed manufacturer acquiring taxable goods deposited or stored in a customs warehouse or a warehouse that is licensed under section 65 of the Customs Act 1967, the manufacturer can acquire any of the items as approved by the Director-General are free of sales tax, provided the manufacturer authorised by the Director General to obtain the goods from the customs warehouse or licensed warehouse non dar ipada sales tax, ter takluk to such conditions as may be prescribed.
(7) an approval and permission given under subsection (1), (2), (3), (4), (5) or (6) may be withdrawn at any time at the discretion of the Director General.
Minister's power to exclude and refund 10. The Minister may, in any particular case, subject to such conditions as he thinks fit to impose — (a) exempt any person or class of persons than to pay the whole or any part of the sales tax which, otherwise, will be payable by the person or class of such persons;
(b) directing that returned back to any person or class of persons all or any part of the sales tax paid by the person or class of such persons; or (c) direct that returned back to any person or class of persons all or any part of the penalty paid by that person or class of such persons.
Non-compliance with conditions that are subject to it the exception or return back has allowed 11. If — (a) any article with which an order was made under section 8 disposed of subsequently being inconsistent with any of the conditions subject to him the exemption has been granted; or 064B. FM Page 19 Monday, April 3, 2006 9:18 AM 20 laws of Malaysia ACT 64 (b) a person to whom an exemption has been granted or directed return back under this section are not complied with or ceased to comply with any provision to him an exception are allowed or return back ordered, as the case may be, the sales tax shall be payable and any persons found possessing the items , or the person to whom the exemption has been granted, or return back ordered, shall be liable to pay you jointly and severally the sales tax.
Part V the TAXABLE PERSON — taxable Person LICENSING 12. Subject to this Act, sales tax shall be calculated and paid by — (a) any person who carries on the business of the taxable in Malaysia whether for profit or otherwise, in respect of taxable goods manufactured by it in the course of business;
(b) any person who import taxable goods to Malaysia, in respect of the goods.
The instructions to treat people as a single taxable person 12A. (1) Notwithstanding section 12 and 13, if the Director General is satisfied that any separation of business activities is fabricated, he may make a direction under this section which directs that the person named in such directions shall be treated as a single taxable person carrying out the business activities described in the instructions and the taxable person does not have the single can continue to carry out the business activities unless he is licensed within twenty-one days from the date of the instructions It passed on to the last of that person 064B. FM Page 20 Monday, April 3, 2006 9:18 AM sales tax 21 or later from the date as may be specified in the instructions.
(2) for the purposes of subsection (1), in determining whether any separation of business activities is the fabled, be taken into account to the extent to which different people whose activities the business closely related to each other through financial, economic and organization.
(3) the Director General may make a direction under this section the name of any person if the Director General is satisfied — (a) that the person to manufacture or have manufacture taxable goods;
(b) that the activities in its proceedings the person manufacture or have manufacture taxable goods that become only part of the specific activity in the business and that other activities in the business (whether or not such activity is similar to the activities undertaken by that person) is in progress at the same time or earlier, or both, by one or more; and (c) that if all the taxable goods manufactured in that business are taken into account, people who do business will, at the time of the directive, are required to be licensed by virtue of section 13.
(4) any order made under this section shall be communicated to every person named in such directions.
(5) If, after a direction has been given under this section stating about the business, looks at the Director-General that any person who is named in the instructions is currently manufacture taxable goods in the course of activities that should be considered as part of the business activities, the Director General can create and deliver to that person a additional instructions that refer to previous instructions and description of business stated it , and adding a person's name to the name of the person named in the previous instructions from — 064B. FM Page 21 Monday, April 3, 2006 9:18 AM 22 laws of Malaysia ACT 64 (a) the date the person started to manufacture taxable goods that; or (b) if the date of the previous instruction was more later from the date referred to in paragraph (a), the date of the beginning of it a single taxable person referred to in the previous command is licensed under subsection (1).
(6) If, immediately before any instruction (including additional instructions) made under this section, any person named in the instructions is licensed in respect of taxable goods manufactured by it as is mentioned in subsection (3) or (5), his/her license shall be revoked by the Director General with effect from — (a) the date of the single taxable person licensed under subsection (1); or (b) any date more later as may be specified in the command, and when his/her license revoked him together with all those named in the directive shall be treated as a single taxable person under this section.

(7) in relation to a business specified in a direction under this section, the person named in the command along with any person named in an additional instructions relating to that business (as people who together are treated as a single taxable person) is in subsection (8) and (9) referred to as the "constituent Member".
(8) where any direction made under this section, then for the purposes of this Act — (a) the taxable person carrying out the single business specified in such directions shall be licensed in the name of the person nominated by the instructions in association by notice in writing given to the Director-General not later than fourteen days after the date of the instructions communicated to the last of that person or If the nomination is not made, with names as may be specified in the direction;
064B. FM Page 22 Monday, April 3, 2006 9:18 AM sales tax 23 (b) of any taxable goods manufactured by one of the constituent Member in the course of the activities of the taxable person shall be regarded as single goods manufactured by the taxable person in the single taxable;
(c) every Member constituent shall be liable in association and several for any sales tax payable by the taxable person the sole;
(d) without prejudice to paragraph (c), any failure by the single taxable person to comply with any requirements imposed by or under this Act shall be deemed a failure by every Member constituent separately; and (e) subject to paragraph (a) to (d), shall be considered as constituent members of a partnership that carries on the business of the taxable person and the single any question about the scope of the business activity at any time shall be determined accordingly.
(9) If look at the Director-General that any person who was one of the constituent members should not yet be considered as such for the purposes of paragraph (8) (c) and (d) and Director General of notice to that effect, that person no longer has any liability by reason of that subsection for anything made after the date stated in the notice and therefore on that date he shall be deemed to have ceased to be members of the partnership referred to in paragraph (8) (e).
Application for license, production etc.
13. (1) every person who manufacture taxable goods in the course of business shall apply to senior officers of the sales tax in the prescribed form in order to be licensed as a licensed manufacturer; and subject to section 14, no person shall manufacture taxable goods in the course of business unless that person holds a licence issued under subsection (3).
(2) (Cut by the Act 337).
064B. FM Page 23 Monday, April 3, 2006 9:18 AM 24 laws of Malaysia ACT 64 (3) subject to subsection (4), and provided that the Director General is satisfied that a licence is required in accordance with paragraph 12 (a) and subsection (1) of this section, the Director General shall issue a licence in the prescribed form.
(4) before a licence is granted under this section or, if a licence has been granted under this section, the Director-General may require the person applying for the license, or a licensed manufacturer, as the case may be, provide a security it deems fit by the Director General to ensure that the person will comply with the provisions of this act as is necessary to provide protection to the general revenue; and if the Director General is not satisfied at any time with any collateral provided, he may require a new collateral instead or in addition to it; and if the new collateral i tu t not given fish Director General may suspend any licence that has been granted before. In time the suspension the holder of a licence has been granted shall be deemed to be unlicensed.
(5) a person licensed as a manufacturer shall conduct only at the place or places specified in a licence issued under subsection (3).
Surrender and cancellation of license 13A. (1) where any taxable person stop doing business, he shall immediately surrender his/her license to the Director General.
(2) if any person taxable stop running business as such, or dead, or as the company dissolved, the Director General shall cancel the license.
(3) if any taxable person not acting or found to be acting contrary to section 17, 17A, 18, 19, a t au s ubseksyen 22 (1) and (2) To old Penga Director bo. revoke the license, and if the person continues to run the business after the revocation, he shall be deemed to be carrying on business without a licence under this Act.
064B. FM Page 24 Monday, April 3, 2006 9:18 AM 25 sales tax (4) before cancelling a licence under subsection (2), the Director-General shall serve a notice of revocation of a licence to a person to whom a licence has been issued and the license was terminated with effect from the date specified in the notice.
(5) before cancelling a licence under subsection (3), the Director-General shall serve a notice to the person to whom a licence has been issued who told him about the proposed revocation and give him an opportunity to make representations on the matter.
(6) if the Director General is satisfied, after considering the representation of a person made under subsection (5) that the license i tu should be revoked, he shall serve a notice of revocation of a licence to that person who told him that his/her license is terminated with effect from the date specified in the notice.
Exemption from licensing 14. The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any class of persons from the provisions of subsection 13 (1): provided that even if a person excluded under the order, the person may apply in order to be granted a licence as a licensed manufacturer, and with the provisions of this Act shall apply to such person.
PART VI TAX RATE and RECOUNT TAX PAYABLE Minister's power to set the rate of sales tax by order approved by the House of Commons 15. (1) the Minister may, from time to time, by order published in the Gazette, prescribe the rate of sales tax to be levied under this Act.
064B. FM Page 25 Friday, April 3, 2006 9:18 AM 26 laws of Malaysia ACT 64 (2) an order made under subsection (1) of this section shall be laid before the Dewan Rakyat and, at the end of one hundred and twenty days after it is tabled or after any extended period directed by the House of representatives, by a resolution, the order shall cease to have effect if and to the extent it is not confirmed by a resolution passed by the House of Commons within one hundred Twenty of the day, or if such period has been extended, in the extended period.
(3) If an order cease to have effect in whole or in part as the provisions by subsection (2) of this section, then any sales tax levied in accordance with the order or, as the case may be, in accordance with part thereof which shall cease to have effect, subject to the provisions of subsection (4) of this section, be repaid to the person who paid the sales tax.
(4) unless the Minister otherwise directs, no sales tax to be refunded under subsection (3) of this section may be reimbursed, unless the person entitled to receive a refund the claim thereof to the Director General within one year from the day of the order cease to have effect in whole or in part as provided by subsection (2) of this section; and the claim shall be made in writing and shall contain such particulars as may be required by the Director General by order of General or special.
(5) where the consequence of a question whether a certain items included or not in a given class of goods referred to in an order under subsection (1) of this section, the question shall be decided by the Director General.
Recount tax payable 16. Subject to this Act, sales tax is to be levied — (a) on the value of sales at the rate in force at the time of the sales tax payable; or (b) on the quantity of goods sold, used or released, or imported, in accordance with rates 064B. FM Page 26 Monday, April 3, 2006 9:18 AM 27 sales tax in effect at the time the sales tax payable.
PART VII INVOICES, Records, STATEMENTS And ASSESSMENT Invoice 17. (1) every taxable person who sells any taxable goods shall issue an invoice in the national language or English to the buyer in respect of the transaction, and shall specify therein separately the amount of the sales tax payable and the price of the goods sold and also the quantity of goods sold.
(2) no invoice that shows an amount purporting to be sales tax can be removed when sold any article — (a) the non-taxable goods; or (b) by a person who is not a taxable person.

(3) the amount of sales tax payable can be obtained by the taxable person from the buyer in addition to the price and any other amount payable by the purchaser in respect of the goods.
(4) (struck by A782 Act).
Production of invoices via computer 17A. (1) subject to subsection (2), for the purposes of any provision under this Act in relation to the invoice, a taxable person shall be deemed to have been issuing an invoice to a buyer even if there are any document equivalent in the form of papers were handed over to the buyer if the required information has been recorded in the computer and — (a) sent to the buyer by electronic means; or (b) is issued upon any material other than paper and handed over to the buyer.
064B. FM Page 27 Monday, April 3, 2006 9:18 AM 28 laws of Malaysia ACT 64 (2) no provision in relation to computerized invoices can be deemed to have complied with unless the taxable person and the buyer — (a) has obtained the approval of the Director General in writing — (i) to send the document electronically, or to issue the document by using the computer for any material other than paper and to submit that document; or (ii) to receive the document through delivery or the submission, subject to the conditions as he thinks fit to impose; and (b) comply with the requirements as determined by the Director General.
Obligation to keep records of 18. (1) every taxable person shall, in accordance with the regulations made under this Act, keep a record of the actual full and written updates on all transactions affecting or likely to affect the liabilities of sales tax.
(2) Records required to be kept pursuant to this section shall be kept for a period of six years from the date the last for the record.
Give the statement 19. (1) every taxable person shall, within twenty-eight days after the end of each tax period handed to the right of a statement in the prescribed form stating the sum of all value of sales of all taxable goods sold by him during that period, the amount of sales taxes payable on the goods and any other particulars as may be prescribed or as may be required by the Director General; and the statement shall be verified with declarations in the prescribed form.
064B. FM Page 28 Monday, April 3, 2006 9:18 AM sales tax 29 (2) the Director may in his discretion allow any licensed manufacturer submits the statement required under subsection (1) at any intervals longer than one tax period but nevertheless something of such intervals should not be longer than six consecutive tax periods.
(3) an authorization given under subsection (2) may be withdrawn at any time by the Director General at its own discretion and in the event of such a statement, covering the period from the date of the first consecutive tax periods for which a statement has not been submitted until the end of the tax period in which permission is withdrawn shall be given them a period of twenty-eight days from the date of the conclusion of the period and then the provisions of subsection (1) shall apply.
Assessment tax on goods sold or manufactured 20. (1) a statement given under section 19 may be received by the officer's rights as proof enough of the things contained therein and sales tax may be assessed by the officer's rights accordingly.
(2) if the officer has a right to believe that sales tax amount shown in a statement made by a person liable to tax under section 19 as payable on such goods is less than the amount payable under this Act then he may be assessing the sales tax by any greater amount as he may deem fit and a written notice about the amounts shall be communicated to the person.
(3) where an officer right there is reason to believe that sales tax payable on any goods under paragraph 6 (a) by any person who has yet to make a statement of respect, he may be assessing the sales tax in such amount as he may deem fit and a not is bertul is about the amount i tu shall be conveyed to that person.
064B. FM Page 29 Monday, April 3, 2006 9:18 AM 30 laws of Malaysia ACT 64 Assessment tax on imported goods 21. Sales tax payable on any goods under paragraph 6 (b) shall be assessed by the authority.
PART VIII COLLECTION, claims, REPOSSESSION, returns BACK and REMITAN When the tax due and payable 22. (1) sales tax that may be imposed under paragraph 6 (a) is due at the time of the taxable goods is sold, disposed of in any manner other than sales or first used other than as an ingredient in the manufacture of taxable goods, by the taxable person.
(2) a sales tax that may be imposed under paragraph 6 (a) due in a given tax period shall be paid within twenty-eight days after the expiration of the tax.
(3) a sales tax that may be imposed under paragraph 6 (b) is due and payable — (a) in respect of goods passed directly at the port of import for use in the State or in respect of any goods or check-in to be transferred to somewhere in the Mainland and there are approved for use in the State, at the time of final approval of the customs;
(b) in respect of goods transferred to Customs warehouse or licensed warehouse after imported at the time of final approval from the warehouse for use in the State.
(4) If a taxable person who carries on the business as manufacturers stop replaced in it by a person who — (a) buy them any stock of the taxable goods is in the hands of at the date of termination; or 064B. FM Page 30 Monday, April 3, 2006 9:18 AM sales tax 31 (b) acquire the stock, as trustee or receiver, or liquidator or grantee, or beneficiaries upon the death of the taxable person, no sales tax payable on the purchase or acquisition, but that person shall be deemed to be a taxable and required in lesenkan under section 13 in respect of the goods for the purposes of this Act.
(5) If a taxable person who carries on the business as manufacturers stopped there in stock any taxable goods with which sales tax has not been paid and if subsection (4) does not apply, the person shall include details of the items in the statement to be given by him for the duration of the tax was the last as if the goods had been sold by him during the tax period, and he shall pay sales tax it accordingly.
Sales tax must be claimed as a civil debt 23. (1) without prejudice to any other remedies, any sales tax due and payable and any penalties or surcharges that accrued under this Act may be claimed by the Minister as a civil debt due to the Government.
(2) in any suit to get sales tax, penal t i a tau surcharges, if any, j. under subsection (1), the production of a certificate signed by the Director General, giving the name and address of the taxable person and the amount of sales tax, penalties or surcharges, if any, due from him shall be authority to the Court to give judgment for the amount of the same abundance.
(3) any penalty or surcharge imposed under this Act shall, for the purposes of this Act and acts within the time limit, 1953 [Act 254], time limits Ordinance Sabah [Sabah Cap. 72] or time limits Ordinance Sarawak [Swk. Chapter 49], as the case may be, can be retrieved as if a penalty or a surcharge that is sales tax due and payable under this Act and therefore subsection 6 (4) time limits Act 1953 , section 3 of the Ordinance Sabah or 064B time limit. FM Page 31 Monday, April 3, 2006 9:18 AM 32 laws of Malaysia ACT 3 section 64 time limit Ordinance Sarawak, as the case may be, shall not apply to penalties or surcharges that.
(4) If an invoice indicates that sales of taxable goods that occurred with the sales tax levied on goods that, should can be obtained from the taxable person who has issued the invoice an amount equal to the amount of with — (a) shown in the invoice as a sales tax; or (b) that much of the total amount shown as due to be counted as a sales tax, if the sales tax is not shown separately in an invoice, for sales of taxable items that.
(5) subsection (4) shall also apply if — (a) the invoice, stating an amount purporting to be sales tax that may be imposed, is not an invoice issued under section 17 or 17A;
(b) the invoice has been issued by a non-taxable person and sell taxable goods or goods is not taxable for which an amount purporting to be sales tax has been imposed; or (c) the invoice issued by the taxable person someone who has sold items that are not taxable for which an amount purporting to be sales tax has been imposed,

and any amount of purporting to be sales tax shall be paid forthwith by the person and, if he or she defaults can be made, can be retrieved as a civil debt due to the Government.
Penalties for late payments 24. If any amount of sales tax has not been paid after the last day of it payable under subsection 22 (2) or payable under section 31D, as the case may be — 064B. FM Page 32 Monday, April 3, 2006 9:18 AM sales tax 33 (a) a penalty of ten percent of the unpaid amount shall be paid;
* (b) if the sales tax due and payable has not been paid for more than thirty days after the last day it is due or payable, the rate of the penalty under paragraph (a) on the unpaid sales tax shall be added as much as ten per cent for a period of thirty days after the day on which the second and for each period of thirty days following or any part thereof in a timely manner that amount has not been paid to the a maximum of fifty per cent.
Goods are subject to Customs control shall not be handed over until sales tax has been paid as required 25. On taxable goods imported, no person shall be entitled to receive the goods from the customs control up to the amount of money assessed by the officer's rights as a sales tax on goods that have been paid in full.
Liabilities of the Association and several directors, etc.
26. If any sales tax, penalties or surcharges are due and payable by — (a) the company;
(b) firm; or (c) the Organization, association or other group of persons, notwithstanding any provision to the contrary in this Act or in any other Act, a Director of the company, including those who became a Director of the company or partner of the firm, including any person who became a partner of the firm or members of the Organization, association or other group of persons that includes a person who is a member of the Organization Association or * RECORDS — Formerly "two percent" – see Sales Tax Act (Amendment) Act 1999 [Act A1058].
064B. FM Page 33 Monday, April 3, 2006 9:18 AM 34 laws of Malaysia ACT 64 other group of persons, as the case may be, shall together with the Organization, association or other group of people, the sales Association and several liable for sales tax, penalties or surcharges payable is: provided that in relation to a company which is being wound up, the company is only liable if the company's assets so i tu t not sufficient to explain the amount due , after paying any amount that has priority under the companies Act 1965 relating to the use of the assets of the company in liquidation that, compared to the sales tax, penalties or surcharges that.
People almost want to leave Malaysia 27. If the Director-General has reason to believe that a taxable person almost want to leave Malaysia before any sales tax owed by him to be payable in accordance with this Act, the sales tax shall, if it thinks fit by the Director General, paid at an earlier date as may be prescribed by the Director General and, if the taxable person the place are known by the Director General taxable persons shall be notified accordingly.
Get sales tax, etc., than the man who left Malaysia 27A. (1) if the Director-General has reason to believe that any person is to be or is likely to leave Malaysia without pay — (a) any sales tax due from him; (b) any penalties payable by him under section 24; (c) any surcharge payable by him under subsection 30 (1B); or (d) any other money can be retrieved daipadanya under this Act, he may issue to any Director Immigration a certificate containing details of tax 064B. FM Page 34 Monday, April 3, 2006 9:18 AM sales tax 35 sales, penalties, surcharges or other money payable such a request so that the person is prevented from leaving Malaysia unless and until he pays the sales tax, penalties, surcharges or other money payable in such a way, or provide security to the satisfaction of the Director-General for payment thereof.
(2) subject to any order issued or made under any written law for the time being in force in relation to immigration, banishment or any Director of immigration who receives a request under subsection (1) in respect of a person shall exercise all necessary measures may include acquisition and storage of any certificate of identification, passports, permits out or other travel documents relating to people i tu as per lu to perform the request.
(3) the Director General shall cause notice of the issuance of a certificate under subsection (1) is delivered to or by registered post to the person to whom the certificate relates: provided that the non-receipt of the notice by the person can't invalidate any made under this section.
(4) if the person in respect of which a certificate has been issued under subsection (1) submit on or after the date of such certificate a written statement signed by the Director-General stated that all sales tax, penalties, surcharges or other moneys specified in the certificate have been paid, or that security has been given for the payment thereof, the statement shall be the authority to allow that person to leave Malaysia.
(5) no such legal proceedings shall be instituted or maintained against the Government, a State Government or any other public officer in respect of anything made with valid under this section.
(6) in this section, "Director of Immigration" means any Immigration Director appointed under section 3 (1A) of the Immigration Act 1959/1963 [Act 155].
064B. FM Page 35 Monday, April 3, 2006 9:18 AM 36 laws of Malaysia ACT 64 Power of collecting sales tax, etc., from the person who owes money to the taxable person 28. (1) where any money in the form of sales tax, penalties or surcharges owed and payable by a taxable person, the Director-General may, by notice in writing (which one copy shall be delivered to the taxable person at the place of his last known) requires — (a) any person who has any money due or accrued or may be due to a 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 on account of someone else paid to taxable persons; or (d) any person who has the power of a person to pay money to the taxable person, to pay to him immediately, or in a period as may be allowed by the Director General, a sum of money (which is not a salary or wages owing or accruing to the taxable person) or so much of it to pay money due and payable by the taxable person as mentioned earlier.
(2) all payments made pursuant to a notice under this section shall be deemed to be made on behalf of the taxable person and by the authority of the taxable person and of all others concerned.
Repossession 29. Subject to the regulations made under this Act the full amount of repossession sales tax paid on goods subsequently exported from Malaysia can be allowed.
064B. FM Page 36 Monday, April 3, 2006 9:18 AM 37 sales tax sales tax Payment, etc., which under-paid or erroneously returned and payment by instalments 30. (1) where — (a) the whole or any part of any sales tax, penalty or other moneys payable under this Act have not been paid; or (b) the whole or any part of any sales tax, penalty or other money payable after have been mistakenly returned, provided that a claim is made within three years from the date of sales tax, penalty or other money payable, or sales tax, penalty or other under-paid has been paid, or the repayment has been made, as the case may be , people — (aa) who are liable to pay — (i) sales tax, penalty or other money; or (ii) sales tax, penalty or other under-paid it; or (bb) to which the refund has erroneously made, shall pay sales tax, penalty or other money, or sales tax, penalty or other under-paid, or repay the refunds which have been mistakenly paid to him, as the case may be.
(1AA) without prejudice to subsection (1), any article belonging to the person referred to in subsection (1) that may be in control of the Excise or customs or at a place or places specified in a licence issued under section 13 can be seized until sales tax, penalty or other money, or sales tax, penalty or other money paid that, under-paid, or refund that erroneously paid to him is paid back.

(1A) the Director General may allow sales tax or penalty referred to in subsection (1) is payable in installments, in the circumstances prescribed through regulations 064B. FM Page 37 Monday, April 3, 2006 9:18 AM 38 laws of Malaysia ACT 64 regulations made under this Act, in the amount and on such date as may be determined by him; and if the amount of sales tax i tu allowed paid by instalments under this subsection, paragraph 24 (b) does not apply for that amount from the date the Director General allows the installment payments.
(1B) in the event of failure to pay any one instalment under subsection (1A) at the date due for payment of the remaining amount due then all outstanding amount shall become due and payable at that date and shall without any further notice to the person liable to pay the amount due, be liable to a surcharge equal to ten per cent of the balances and surcharges shall be recoverable as though it is due and payable under this Act.
(1) Nothing in subsection (1A) and (1B) may affect the exercise of rights and powers under this section by the Director General to seize or sell any items that belong to the person liable to pay sales tax, penalty or other money to obtain the amount due under subsection (1) and (1B) or any remaining balance thereof.
(2) if the sales tax, penalty or other money or the lack of, or return back it should be repaid has not been paid, as the case may be, the Director-General may after giving not less than 30 days written notice to the owner or his agent (if the name and address of the owner or the agent known by him) or after proper notice in the Gazette (if the name and address of the owner or agent is not known by him) dispose of the goods.
(3) Proceeds from the sale of any goods shall be used to pay for sales tax, penalties and other money or obtain the amount due or other charges which may be payable in respect of the sale of goods, and redundancies if any, shall be paid to the owner of the goods and if the owner could not be located within one month from the sale of the surplus, shall be paid to the consolidated fund.
064B. FM Page 38 Monday, April 3, 2006 9:18 AM sales tax 39 (4) if at the time the sale of any goods that there any sufficient bid be obtained to pay sales tax, penalty or other money payable or sales tax, penalty or other money payable under-paid or refund which have been mistakenly paid, as the case may be, then the goods forfeited to the Government and shall be disposed of in such manner as directed by the Director General.
(5) every auction sale under this section shall be carried out by or in the presence of a senior officer of the sales tax.
The seller may apply for a refund back 31. Subject to such conditions as may be prescribed, if any licensed manufacturer obtains goods from someone and sales tax has been paid in advance of the goods, the seller may apply to the Director General so that returned sales tax paid on such goods relating to the transaction on the condition that the manufacturer holds the approval and permission of the Director General to obtain the goods free of sales tax; and if the Director is satisfied that the prescribed conditions have been complied with, he shall refund to seller the amount of sales tax paid by that person of the goods: provided that nothing is return back it could be disallowed unless the claim about it is made within one year after the tar ikh t ransaksi is meant by the claim.
Application for deletion of the licensed manufacturer 31A. (1) a licensed manufacturer may apply to the Director General, in a statement submitted by him in accordance with section 19, to get a deduction for any amount of sales tax paid for goods purchased by it within the intended taxable by that statement.
064B. FM Page 39 Monday, April 3, 2006 9:18 AM 40 laws of Malaysia ACT 64 (2) the Director General shall authorise deduction applied for under subsection (1) subject to such conditions as may be prescribed.
Credit note 31B. A person licensed manufacturers in the statement submitted by him in accordance with section 19 can be cut, in accordance with the regulations made under this Act, the amount of sales tax paid in respect of taxable goods returned by buyer or discount which is then given to the buyer, from the amount of sales tax that has been accounted for in the statement: by syara t that SCA lang re license i tu te lah e-mailing lua w to pembe l i sua tu no ta k red i t that contains the item you want.
Refunds for bad debt 31C. (1) any person who is a taxable person or is no longer a taxable person can make a claim to the Director General so that returned the whole or any part of any sales tax paid by it in respect of taxable goods if — (a) the sales tax paid by the person on or after 1 January 2003;
(b) the whole or any part of the sales tax payable to that person in his or her account had been written off as bad debts; and (c) the Director General is satisfied that all reasonable efforts have been taken by that person to get the sales tax.
(2) if the person referred to in subsection (1) — (a) did not receive any payment in respect of the sale of goods, the taxable person may make a claim for the total sales tax which has been paid; or 064B. FM Page 40 Monday, April 3, 2006 9:18 AM sales tax 41 (b) has received any payment in respect of the sale of goods, the taxable person may make a claim for the difference between the sales tax paid by the amount calculated according to the following formula: A × C _ _ _ B where A is the payment received in respect of the sale of goods is taxable;
B is the value of sales of taxable goods plus the sales tax payable on the goods; and C is the sales tax payable on the goods.
(3) the person referred to in subsection (1) may make a claim for refund within six years from the date of sales tax paid by it.
(4) for the purposes of this section, "bad debts" means the balance of the amount of the fee in respect of sales of taxable goods including sales tax payable to that person but not yet paid to, and cannot be obtained by the person.
Repayment of the refund of 31D. If the refund of sales tax has been made under section 31C by the Director General to a person and any payment in respect of taxable goods for which sales tax is payable is then received by that person, that person shall pay back to the Director-General an amount calculated according to the following formula: A × C _ _ _ B 064B. FM Page 41 Monday, April 3, 2006 9:18 AM 42 laws of Malaysia ACT 64 where A is payment received in respect of the sale of goods is taxable;
B is the value of sales of taxable goods plus the sales tax payable on the goods; and C is the sales tax payable on the goods.
Return of sales tax or penalty in advance paid or erroneously paid 32. It shall be lawful for the Director General, if proved until he is satisfied that any sales tax or penalty is paid or erroneously paid under this Act, to order the return of back sales taxes or penalties paid or erroneously paid in advance are subject to any limits established by regulations made under this Act: provided that — (a) no such refund may be allowed back unless a claim therefor is made in the prescribed form within one year After payment in advance or payment by mistake is made; and (b) the Director General may reduce or altogether does not allow any refund or reimbursement payable under this section in so far as the return of bal CI i tu be with t not adi l pose the claimant.
Remitan 33. The Minister may, if he thinks fit and fair to do so and subject to such conditions as may be imposed, the difikirnya should remit the whole or any part of the sales tax that is due and payable under this Act, or the whole 064B. FM Page 42 Monday, April 3, 2006 9:18 AM 43 sales tax or any other part of the penalty payable under the provisions of section 24.
PART IX inspection, SEARCH, SEIZURE and ARREST People is bound to provide information 34. (1) every person who has information of any thing be the duty of the officer the right to investigate therefor shall, when required by him, giving the information.

(2) every person required by the officer the right to submit documents or other things in that person's power to submit, and the form of a document or thing required under this Act or a document or article is used in a transaction or other matter relating to sales tax or a document or article that became his duties the officer the right to investigate under the Act , shall submit a document or the thing.
Senior sales tax can take example 35. (1) any senior officer of sales tax may at any time, if its obligations require so, sampling any article to determine whether it is goods of the description that may be subject to sales tax, or for determining sales tax payable on such goods, or for such other purposes as it may deem necessary, and examples that can be disposed of in such manner as may be directed by him.
(2) no such payment can be made for any sample taken under subsection (1), but the officer's rights shall give a receipt for any examples of that.
Access to a place or premises 36. (1) for the purposes of this Act, any officer senior sales tax shall at all times have access to any 064B. FM Page 43 Monday, April 3, 2006 9:18 AM 44 laws of Malaysia ACT 64 places or premises of a person the manufacturer or importer to carry out its affairs.
(2) if any sales tax senior officer enter any premises in accordance with this section — (a) he may require the manufacturer or the importer, as the case may be, produce any book, document, or thing which the manufacturer or importer is required to keep under this Act, or in relation to any taxable goods;
(b) he may inspect any books, documents or things and take copies of any book or document;
(c) he may seize and detain any book, document or article, if in its opinion it can give evidence of any offence committed under this Act;
(d) he may require any manufacturer or importer or any person employed by such person or importer to answer questions relating to any books, documents or things, or in relation to an entry in any book or document, or relating to any of the taxable goods;
(e) he may require open any container or envelope, place the load in any such premises;
(f) he may be on the risk and expense of the manufacturer or importer, open and inspect any package, or any other item or material, in any such premises;
(g) he can take and store without payment of any examples of goods or materials may deem necessary for the performance of its duties.
(2A) (Cut by the Act A1110).
(2B) (Cut by the Act A1110).
064B. FM Page 44 Monday, April 3, 2006 9:18 AM 45 sales tax (3) where the senior officers of the sales tax act under this section shall not be able to access freely to any premises any person manufacturer or importer to carry out its affairs or unable to access freely any place of lading contained it, he may, at any time, enter the premises and to open, if necessary with force , any point of the load as he may deem necessary.
(4) If, when entering any premises under the provisions of this section are found any taxable items related to it an offence under the provisions of this Act has been committed, then the taxable items that can be dilucuthakkan.
Magistrate can issue a search warrant 37. (1) when it appears on a person's Magistrate, from the information given in writing and after such inquiry as he thinks necessary, that there is reasonable cause to believe that a dwelling house, shop or building or other place, or in any vessel or aircraft any hidden or stored any article, book, document or object can provide evidence of an offence against this Act , A magistrate may issue a warrant which allows any sales tax officer mentioned his name in it, at any time, and with or without the help of — (a) enter the dwelling house, shop or building or other place, vessel or aircraft, and the search for and seize any article, book, document or the thing;
(b) arrest any person who is in a dwelling house, shop, building or place, vessel or other aircraft in his possession the goods that can be found or reasonably suspected as hide or store it.
(2) an officer authorized in accordance with subsection (1) may, if necessary — (a) breaking the door or the door of the dwelling house, shop, building or place, vessel, or 064B. FM Page 45 Monday, April 3, 2006 9:18 AM 46 laws of Malaysia ACT 64 aircraft and enters every part thereof, if necessary by force;
(b) remove by force any obstruction to any admission that he has the authority to perform a search and seizure of goods;
(c) detain every person found in the dwelling house, shop, building or place, vessel or aircraft until the search has completed.
When a search can be done without a warrant 38. When it appears at senior sales tax that there is reasonable cause to believe that in any dwelling house, shop, building or place, vessel or aircraft hidden or stored any article, book, document or object can provide evidence of an offence against this Act, and if he has reasonable grounds to believe that by reason of the delay in obtaining the search warrant , goods, books, documents or things that may be moved, you can use the up and down, about dwelling house, or shop or building, place, vessel, aircraft or other all the powers referred to in section 37 in a manner similar to as if he is authorized to do so by a warrant issued under that section.
The power to stop and inspect vehicles, vessels and aircraft 39. (1) the officer the right can stop and inspect any vehicle, vessel or aircraft for the purpose of determining whether any article with which he has reason to believe that an offence against this Act has been done is contained in it; and those who control or care of vehicles, vessels or aircraft shall, if required by an officer right, stop and allow the officer the right can inspect them or transfer them to an other place for inspection, and cannot continue 064B. FM Page 46 Monday, April 3, 2006 9:18 AM sales tax 47 travel until permission to do so has been given by an officer of the authority.
(2) those who control or care of any vehicle, vessel or aircraft inspected under this section shall, when requested by an officer, open all the right parts for inspection by the officer in charge of rights and mengambi l ega l a s l a angkah pe r lu un tuk allows officers rights immediately thereupon lankan any inspection as he may deem necessary.
Access to information berekod or computerised data 39A. (1) any senior officer of the sales tax that exercise of its powers under section 36, 37, 38 and 39 shall be given access to any information berekod or computerised data, whether stored in a computer or otherwise.
(2) in addition, one senior officer, tax sales exercise of its powers under section 36, 37, 38 and 39 — (a) may inspect and examine the operation of any computer and any appliance or substance related that he has reasonable cause to suspect is used or has been used in relation to the information or data; and (b) may require — (i) the sales tax senior officer has reasonable cause to m e n g e s y a k i m e n g g u n a k a n a t o t e l a h using the computer or on his behalf the computer is used or has been used in such a way; or (ii) the person in charge, or otherwise involved in, the handling of computers, appliances and materials that give him reasonable assistance required by him for the purposes of this section.
064B. FM Page 47 Monday, April 3, 2006 9:18 AM 48 laws of Malaysia ACT 64 (3) for the purposes of subsection (1), the "access" includes a given password, code encryption, encrypting code, software or hardware to be and any other means necessary to allow information berekod or computerised data is understandable.
Seizure of goods become a matter of offence 40. (1) all goods, books, documents or things of which the officer the right to have reasonable cause to suspect that any offence has been committed against this Act, or any violation of any provision of this Act or of any provision to him of a licence or permit has been granted under this Act, and any place of lading, packaging, vehicles, vessels of not more than 200 tons net registered tons weight , or aircraft in which the goods may be located or used in connection with the offence or violation, and any books or documents which can be suspected with reasonable as there is nothing to do with it can be seized by officer rights.

(2) when any of the goods, place of lading, packaging, vehicles, vessels or aircraft seized under this Act, the officer's rights shall promptly give written notice of the seizure and the reason the owner of goods, vehicles, vessels or aircraft that, if known, whether by submitting the notice to him personally or by post to his/her habitual residence, if known: provided that such notice is not required to be given if the seizure is done at or in front of the offender or the owner or his agent or, on the vessel or aircraft in front of the head or tail, as the case may be.
(3) the provisions of this section relating to seizure — (a) any article shall apply to all content of a package or place the load in which the found items, and for any substance used to hide it;
064B. FM Page 48 Monday, April 3, 2006 9:18 AM sales tax 49 (b) any vessel or aircraft shall also apply to the takar, fittings and furnishings of that vessel or aircraft;
(c) any vehicle is also applicable to all amenities and if vehicle attractions animals, for any animals that attract the car.
(4) any goods that are easily destroyed, or any animal seized under this section may be sold immediately and proceeds of sale is held to comply with the decision of the prosecution or the claim.
The release of vehicles, vessels or aircraft under 41 bonds. When any vehicle, vessel or aircraft was seized under this Act, the senior sales tax may, in its discretion return temporarily a vehicle, vessel or aircraft to the owner when the guarantee is given to the satisfaction of senior officers of the sales tax that vehicles, vessels or aircraft shall be surrendered to him when requested.
The power of capturing 42. (1) any sales tax officer can arrest without warrant — (a) any person found committing or attempting to commit or use or assist any person to commit, or aiding and abetting to commit, an offence against this Act;
(b) any person who may be suspected with reasonable by him as have in his possession any article which may be seized under this Act;
(c) any person who may be suspected with reasonable by it have been commits an offence against this Act, and the sales tax officer may inspect or cause to be examined any person so arrested: provided that — 064B. FM Page 49 Monday, April 3, 2006 9:18 AM 50 laws of Malaysia ACT 64 (a) any person calling himself inspected in the presence of senior officials from the sales tax could not be inspected except in the presence and under the supervision of the officer, but that person may be detained until the officer arrives, or brought to any Office or police station where the officer can be found;
(b) goods and baggage belonging to any person who requests to be present when the goods and the bagasinya examined and therefore of presenting itself in a reasonable time shall not be inspected except in his presence;
(c) no female may be inspected except by a female with right taking into consideration the requirements of decency.
(2) every person arrested under this section shall be taken to the nearest police station or be detained in the custody of the officer in the right.
(3) if any person who may be arrested under this Act is not captured at the time of committing the offence hence he may be arrested, or after being caught he past away, he could be arrested at any time then and action to be taken thereon as if he has been arrested at the time of committing the offence.
(4) any senior officer of the sales tax can cause to photographs and thumb fingerprint people charged with an offence against this Act is taken.
(5) every person arrested may be discharged from custody — (a) when he deposited any reasonable sums of money as may be required by an officer or rights;
(b) when he execute a bond, with a guarantor or guarantors, as required by an officer or rights; or (c) when he deposited any reasonable sums of money as may be required by an officer who is right and he completed 064B. FM Page 50 Monday, April 3, 2006 9:18 AM 51 sales tax with a bond, a surety or sureties as may be required by an officer who is right.
(6) any person who has been released from custody under subsection (5) may be arrested without warrant by any sales tax officer — (a) if the officer has reasonable grounds to believe that any of the conditions which the subject him or such person has been discharged or otherwise allowed guaranteed has been or may be violated; or (b) when notified in writing by the guarantor the person that the person may violate any condition which or who are subject to it that person has been released and that the guarantor is to be discharged from its obligations as guarantor.
Part X CRIMINAL OFFENCE Not to comply with the notice, etc.
43. without prejudice to any liability incurred under this Act, a person who — (a) fails to comply with or refuse to comply with the requirements of section 12, 12A, 13, 17, 17A, 18, 19, 22 or 28; or (b) carries on the business in any place or premises which are not specified in a licence issued under section 13;
(c) did not submit or refuses to produce any book or document for inspection or stored by the officer's rights according to the requirements of this Act;
(d) not to give or refuse to give the correct information or refuse to furnish any information which he is required to be given by him in relation to sales tax;
064B. FM Page 51 Monday, April 3, 2006 9:18 AM 52 laws of Malaysia ACT 64 (e) pay sales tax is less than the amount required under this Act;
(ea) violates subsection 63A (2);
(f) prevent in any way any of the officer's right to carry out its functions under this Act; or (g) contrary to subsection 17 (2), issue an invoice shows an amount purporting to sales tax, be guilty of an offence against this Act, and such person may be imprisoned for a term not exceeding twelve months or to a fine not exceeding five thousand dollars or to both.
Run sales tax 43A. (1) any person who willfully, wants run sales tax or assist any other person to run sales tax — (a) leave from a statement made under this Act or any regulations made under this Act any information relating to any matter affecting the amount chargeable thereon or any other person such as a sales tax;
(b) make any statement or a false entry in any statement, claim or application made under this Act or any regulations made under this Act;
(c) provide any false answer, either orally or in writing, to any question or request for information asked or made pursuant to this Act or any regulations made under this Act;
(d) to provide, maintain or authorize the provision or maintenance of any fraudulent, bankbooks or fake fake invoice record another, or falsify or permit the falsification of any books of account, invoices or records; or 064B. FM Page 52 Monday, April 3, 2006 9:18 AM sales tax 53 (e) using or permitting the use of any tipuan, tricks or design, be guilty of an offence against this Act and such person a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
(2) if in any proceedings under this section it is proved that a statement is false or artificial entries (either omission or otherwise) was made in a statement, claim or application is granted under this Act or any regulations made under this Act by or on behalf of any person, or in the m a n I a-m a n I a b u k u a k a u n i nv o i s a t u r e k o d l a i n y a n g maintained by or on behalf of any person, such person shall be deemed, until the contrary is proved, to have made a false entry or statement with a view to run away the sales tax.
(3) a reference in this section about a person using any t ipuan, he alone or designs, a t au allow use of any tipuan, tricks or designs to run sales tax include references to a person who, without the permission of the Director-General — (a) destroy, damage, delete or otherwise manipulate data stored in, or used in connection with, a computer;
(b) enter into or record or storage in a computer, in any way, the data for the purposes of — (i) destroy, damage, delete or change other data stored in the computer; or (ii) interfere with, cry out or prohibit the use of valid on that computer, or data stored in the computer; or (c) otherwise use the computer, whose purpose or consequence is to run sales tax.
064B. FM Page 53 Monday, April 3, 2006 9:18 AM 54 laws of Malaysia ACT 64

(4) for the purposes of subsection (3), the "data" includes any computer program or part of a computer program which is a program approved by the Director General to use under section 17A or 18, or any regulations made under this Act.
Menyubahati offence 44. If any person — (a) help, menyubahati, help, incite or induce any other person to make or make on someone else a statement, account, statement or incorrect declaration resulting in reduced sales tax paid by the person liable to pay the tax; or (b) help, menyubahati, help, incite or induce any other person to commit an offence under section 43, the first-mentioned is guilty of an offence against this Act and shall be liable to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding twelve months or to both.
Offences by body corporate 45. (1) where an offence against this Act or any regulations made thereunder has been committed by a company, firm, organization, association or other group of persons, any person who at the time of the offence committed is a Director, Manager, Secretary or other similar officer or is a partner for the company, firm, organization, association or other group of persons or purporting to act in the position shall be deemed to commit the offence unless he proves that it was committed without consent or are left by him and that he has conducted all the force its efforts to prevent the offence from being done as it should be carried out by him in view of the type of functions in the Office and to all the circumstances.
064B. FM Page 54 Monday, April 3, 2006 9:18 AM sales tax 55 (2) where a person is liable under this Act any punishment, penalty or forfeiture due to any act, omission, neglect or default he may be subject to punishment, penalty or forfeiture is also because every act, omission, neglect or default on the part of someone's clerks, servants or agents, or servants at the clerk or the agent provided that acts of , omission, neglect or default that was done by clerks, or the servants in the course of his employment or by the agent when acting on behalf of that person or by clerks or servants of the agent when acting in the course of his employment in a given case that if an Act, omission, neglect or default that was done by the agent then principals can still incur liability under this section.
46. (Cut by the Act A1110).
PART XI PROVISIONS on TRIAL and Sessions Court proceedings shall have full jurisdiction of the 47. Notwithstanding the provisions of any written law to the contrary, the sessions Court shall have jurisdiction to try any offence under this Act and to impose a penalty under this Act for the offence.
Inspection of part of the goods taken must be received by the Court 48. (1) when any goods suspected of being goods taxable or otherwise can be retrieved was taken, then memadailah opened and inspected five percent of each type of package or place of lading containing the goods.
(2) if found necessary to test any item taken under this Act, then the memadailah tested just a 064B. FM Page 55 Monday, April 3, 2006 9:18 AM 56 laws of Malaysia ACT 64 examples that do not exceed five per cent of the volume or weight of the goods be inspected under subsection (1).
(3) the Court shall presume that the goods contained in the package or place the load not open that is the same type, quantity and quality with items found in the package or place the load of its kind was opened it.
Description of the analysis can be given in writing 49. (1) in any prosecution under this Act, a certificate of analysis that is signed by an analyst shall, when given by the Prosecutor, be sufficient evidence of the facts stated in it unless the defendant requires that the analyst called as a witness and if this is the case the defendant shall give the notice to the Prosecutor not less than ten days before the day of the summons be returned; and also a certificate of analysis which is signed by the analyst shall, when given by the defendant, be sufficient evidence of the facts stated in it unless the Prosecutor require the analyst is called as a witness.
(2) a copy of the certificate referred to in subsection (1) shall be delivered to the defendant or the Prosecutor, as the case may be at least ten days before the day fixed for the hearing of the summons, and j i h i a t i d a k d i h a n t s t a r s e d e m i k i a n m a h k a m a h b o l e h adjourn the hearing upon such terms as may be as he thinks fit.
(3) in this section "analyst" means — (a) a person who worked as a Chemist in the Chemistry Department, or as a Chemist or an Assistant Chemist at the Medical Research Centre;
(b) Senior Chemist, Department of agriculture;
(c) a person who works as a Chemist, or the Study of the Earth in Survey Department of natural resources; and (d) any other person or class of persons declared by other responsible Minister 064B. FM Page 56 Monday, April 3, 2006 9:18 AM sales tax 57 for chemical, by notification in the Gazette, as the analyst for the purposes of this section.
(4) where an analyst called by the defendant as provided by subsection (1) of this section, he shall be called at the expense of the defendant unless directed otherwise by the Court.
(5) If in a proceeding or a proceeding under this Act is required to be determined alcohol content for any liquor then the certificate of the officer's rights concerning the content of alcohol shall be received as if the officer in charge of that right was an analyst and in any case that the provisions of subsection (1) and (4) of this section shall apply in the same way and to the same extent as if the officer that right was an analyst.
Proof of registration or licensing of vessels and vehicles in Malaysia or Singapore's 50. If in a prosecution under this Act relate to determine details about the registration or licensing of any vessel or vehicle which is registered or licensed in any port or place in Malaysia or in Singapore, a certificate purporting to be signed by the responsible officer under any law in force for the time being in Malaysia or any part thereof or in Singapore for the licensing or registration it shall be prima facie evidence of all the particulars in respect of the registration of or licensing contained therein, and the burden of proof of not using any of the items specified in the certificate is on the person who denies it.
The way the seizure will not be investigated in the trial before the Court or on appeal to the High Court 51. In a proceeding before any court and in any proceedings on appeal in the High Court, in relation to seizure of goods subject to forfeiture under this Act, 064B. FM Page 57 Monday, April 3, 2006 9:18 AM 58 laws of Malaysia ACT 64 the Court shall conduct the trial or hearing of the appeal in accordance with the merits of the case only, without investigating with respect to the manner and form of seizure is done, except so far as the manner and form of seizure it becomes evidence of the merits of that.
Obligations of confidentiality 51A. (1) except as provided under section 52, the name and address of the person the whistleblower and the content of information received from someone whistleblower shall be kept confidential and shall not be disclosed by any officer or any person who in the ordinary course of his duties acquire or control of or have access to such information to any person except the prescribed sales tax officer authorized by the Director General.
(2) any person who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding five years or both.
The whistleblower protection from known 52. (1) except as hereinafter provided, no witness in any civil or criminal proceedings under this Act are obliged or permitted to disclose one's name or address information, or content providers information received from it, or declare any matter that may lead to the informant unknown.
(2) subject to subsection (3), if any books, documents or papers, submitted in evidence or which may be inspected in any civil or criminal proceedings under this Act, include any entry in which an informant called his name or described or which might lead to the informant known, the Court shall direct all its share i tu closed out of sight or deleted , but only to the extent necessary to protect the informant of known.

064B. FM Page 58 Monday, April 3, 2006 9:18 AM sales tax 59 (3) if in proceedings for an offence under this Act, the Court, after full investigation in connection with the case, believes that the informant has been willfully make in pengaduannya a statement he should know to be false or not he as true, or if in any other proceedings the Court is of the opinion that could not keadi lan t d i run fully between the parties it without known the informant then sahlah for court require the submission of the original complaints, if written, and permits to be carried out the investigation with respect to the informant and require the fully disclosed everything about it.
Goods can be seized can dilucuthakkan 53. (1) all goods can be seized under the provisions of this Act shall be dilucuthakkan.
(2) for the purposes of this section and sections 54, 55, 56, 58 and 60 of the word "goods" shall be deemed to include freight, vehicles, vessels and aircraft.
(3) all things that dilucuthakkan shall be submitted to the Director General and shall be disposed of in accordance with the instructions.
The Court shall rule the goods seized so disposed of 54. (1) an order to melucuthakkan or to release any thing that can be dilucuthakkan under the provisions of this Act shall be made by the Court that the prosecution was held in respect.
(2) an order to melucuthakkan goods shall be made if it is proved to the satisfaction of the Court that an offence against this Act has been committed and that the goods it is matter, or was used in committing the offence,, though none has been convicted of the offence.
064B. FM Page 59 Monday, April 3, 2006 9:18 AM 60 laws of Malaysia ACT 64 items seized if there are any prosecution in respect of deemed dilucuthakkan if not claimed within one month 55. (1) If no prosecution was initiated in respect of the goods seized under this Act, the goods shall be deemed to dilucuthakkan at the end of one calendar month from the date of its seizure unless the claim thereto made prior to that date in the manner set out hereinafter.
(2) any person who asserts that he is the owner of the goods and that the goods could not be dilucuthakkan may give notice in writing, either itself or by his agent authorized in writing in that behalf, to senior officers of the sales tax that he claim the goods.
(3) upon receipt of the notice, senior sales tax shall refer the claim to the Director General and the Director General may direct that the items be released or may direct any senior officer, sales tax through the information in the prescribed form, to refer the matter to a sessions Court judge for decision.
(4) the sessions Court judge shall issue a summons requiring the person who pointed out that he is the owner of the goods and the person from whom the goods have been seized so as to appear before it and when they are present or absent whereas the summons is proved to have been presented the successful completion, sessions Court judge shall conduct inspection on the matter and when it is proved that an offence against this Act has been committed and that the goods is a matter , or have been used in making the offence, he shall order the goods i tu d i lucuthakkan, or h if t n bukt i so, he may order the goods released.
(5) in any proceedings under subsection (4), this section, section 58 shall apply to the person who pointed out that he is the owner of the goods and for people 064B. FM Page 60 Monday, April 3, 2006 9:18 AM sales tax 61 of which goods that have been seized as if the owner or the person was the defendant in a prosecution under this Act.
Minister may order goods seized be returned 56. (1) the owner or any person who is beneficially interested in any items seized may, before the expiration of one calendar month from the date the goods dilucuthakkan, or from the date of goods is deemed to be dilucuthakkan, as the case may be, make an application to the Minister so that the items returned.
(2) upon an application made in accordance with subsection (1), the Minister may order any of the items seized under this Act, whether dilucuthakkan or not, handed over to the owner or to any person who is entitled to it upon such terms and conditions as it thinks fit.
Compounding * 57. (1) any senior officer of the sales tax can compound an offence designated as an offence can be fined by accepting of people who are reasonably suspected of having committed such offence a sum of money which does not exceeds five thousand dollars.
(2) on payment of the amount of the money, the person reasonably suspected to have committed the offence, if in custody, shall be discharged, and any goods seized shall be released and t n any further proceedings may be taken against the person or the goods.
The burden of proving 58. If in a prosecution in respect of any goods that have been seized due to unpaid sales tax or * POST — Formerly "one thousand dollars" – see Sales Tax Act (Amendment) Act 1999 [Act A1058].
064B. FM Page 61 Monday, April 3, 2006 9:18 AM 62 laws of Malaysia ACT 64 due to any reason or because forfeiture claim a penalty under this Act, arising out of a dispute whether sales tax was paid in respect of the goods or whether any goods exempt from sales tax then and in every such case the burden of prove it shall be the defendant in the prosecution.
Conviction under the law of the other 59. There is nothing contained in this Act shall prevent any person from prosecution, conviction and sentenced in accordance with the provisions of any other written law for the time being in force in Malaysia or in any part thereof: provided that no person shall be punished more than once for the same offence.
Court orders 59A. If any person is found guilty of an offence under section 43 or 43A, the Court found that person guilty shall order that person to pay to the Director General the amount of sales tax that is due and payable, or any penalty payable under this Act, if any, as may be certified by the Director General and sales tax or penalty shall can be retrieved in the same way as a fine as provided under section 283 procedure code Criminal [Act 593].
There are no costs or damages as a result of seizure may be claimed unless the seizure is done without reasonable cause or maybe 60. In any proceedings before any court in respect of the seizure of any goods that have been seized in exercise or in the form of exercising any of the powers conferred under this Act, no person whatsoever shall be entitled to the costs of the proceedings or to any damages or other relief except for an order that the goods be returned or that paid down unless the merchandise was seized without reasonable cause or perhaps.
064B. FM Page 62 Monday, April 3, 2006 9:18 AM sales tax 63 public officers Protection 60A. There anything done by a public officer while performing his duties may be deemed to be an offence under this Act.
PART XII regulations regulations 61. The Minister may make regulations to prescribe and regulate — (a) the issuance of a license; (b) place a sales tax shall be payable and recoverable; (ba) the issuance of an invoice by using the computer; (bb) all matters relating to credit notes;
(c) remitan small amount of sales tax, according to the discretion of the Director General;
(d) the forms to be used under and for the purposes relating to this Act;
(da) all matters relating to bad debts for the purposes of this Act;
(db) the determination of value for the purpose of subsection 7 (1); (e) anything required or authorized by this Act or the rules so made; (f) generally to give effect to the provisions of this Act.
PART XIII MISCELLANEOUS service of notices, etc.
62. (1) every notice, order or other document required by this Act so communicated to any person may be served — 064B. FM Page 63 Monday, April 3, 2006 9:18 AM 64 laws of Malaysia ACT 64 (a) to that person's self; or (b) by sending it to that person by registered post.
(2) a notice, order or other document sent by registered post to the person shall be deemed to have been delivered to that person at the time it should have been given to them in the ordinary course of the post where the notice, order or other document that has been addressed — (a) in the case of a company, a firm, a body, an association, or other group of persons — (i) to the registered office; (ii) to his last known address; or (iii) to any person authorized by him to receive service of process; and

(b) in the case of an individual, to his last known address.
Clerks and servants can conduct 63. Clerks or servants for any person can conduct generally with any officer who is right on behalf of that person: provided that an officer may refuse to transact with the servants or clerks unless such person is introducing the servants or clerks to the officer as having the authority to conduct.
The conduct of affairs on behalf of the taxable person 63A. (1) subject to section 63, no person shall carry on any business in relation to this Act on behalf of any taxable person, except as to matters relating to — (a) repayment;
(b) remitan;
064B. FM Page 64 Monday, April 3, 2006 9:18 AM sales tax 65 (c) exception; or (d) any other matter as may be approved by the Director General.
(2) a person who carries on the business of any of the matters specified in subsection (1) on behalf of the taxable person someone shall — (a) submit a letter of permission from the taxable person represents; and (b) if any of the prescribed form are required to be submitted for the purpose of managing things on that run, submit the signed by the taxable person, unless otherwise authorized by senior officers of customs.
Licensee shall provide audit certification 64. The Director-General may require a licensee to submit every year a certificate of audit signed by an accountant who is not in the service of the licensee, in respect of books and records required to be kept by the holder of a licence under the provisions of this Act with respect to the production and sale of taxable goods manufactured by it.
The gift of 65. The Director-General may order paid such gifts as he thinks fit to any officer or any other person because of services rendered in connection with the discovery of any offence against this Act.
A form shall be used 66. Where a form prescribed under section 61 no person shall, for the purposes of this Act, use any form that are not printed or issued by the authority of the Director-General: 064B. FM Page 65 Monday, April 3, 2006 9:18 AM 66 laws of Malaysia ACT 64 provided that the Director-General may, in its discretion, and subject to such conditions as he may deem fit to impose, permit any person using the form is not printed or produced such as mentioned earlier, or allow the use of any forms submitted via electronic data exchange.
The authority of the Director-General to impose fees 67. Director-General may impose such fees as reasonable in its opinion in respect of any act or service done or given by him or by any officer and act or the service is not required to be made or given under this Act and no such fees prescribed by any law thereof.
Disputes and appeals 68. (1) where a dispute the decision of an officer who legally Act while performing duty under section 3 he may appeal against such decision to the Director General and, subject to subsection (2), the Director-General's decision on the dispute is final.
(2) any person who is dissatisfied with the decision of the Director-General may within thirty days after was told of the decision — (a) in the case relating to return back the sales tax under section 31C, appeal to the Court; or (b) in the case and other matters, appeal to the Minister, which decision shall be final and not subject to review in any court.
The company's liquidator shall give notice of the liquidation, and shall set aside tax 69. (1) where this Act upon approval of an effective resolution is passed or an order is made that a 064B. FM Page 66 Monday, April 3, 2006 9:18 AM sales tax companies 67 licensed manufacturer or importer wound up, the liquidator shall give notice thereof to the Director General within fourteen days later and before disposing of any assets of the company that he should split from the asset is a sum of money that turned out to be enough at the Director-General to allocate sales tax due or to be later than that payable in respect of the company and shall pay the sales tax.
(2) the Liquidator for any company that does not give notice to the Director General within the d i n y a t k a n d a l a m s u b s e k s y e n (1) a t o r y a n g t i d a k provides for the payment of sales tax as required by that subsection shall be liable to own for any sales tax or due to be paid as mentioned earlier.
(2A) any debt Solver piutang that fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit.
(3) If two or more persons appointed as liquidator or d i k e h e n d a h o l e h u n d a n g-u n d a n g u n t u k m e n h a l a n k a n winding up any of the company, the obligations and liabilities imposed on someone liquidator under this section shall be imposed on everyone that you jointly and severally , subject to the right to contribute between them as in the case of a contract.
The appointment of the receiver shall be notified to the Director General 70. (1) where a receiver is appointed for the property a licensed manufacturer or importer, the receiver shall give notice thereof to the Director General within fourteen days later and before disposing of any assets of the licensed manufacturer or the importer, the receiver should be split from the asset is a sum of money that turned out to be enough at the Director-General to allocate sales tax payable or to be later than that payable in respect of goods sold or manufactured by the licensed manufacturer or
064B. FM Page 67 Monday, April 3, 2006 9:18 AM 68 laws of Malaysia ACT 64 the importer before the appointment of the receiver, and shall pay the sales tax.
(2) a person appointed as a recipient that does not give notice to the Director General within the d i n y a t k a n d a l a m s u b s e k s y e n (1) a t o r y a n g t i d a k provides for the payment of sales tax as required by that subsection be liable himself for any sales tax or due to be paid as mentioned earlier.
(2A) any recipient who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit.
(3) If two or more persons appointed as receiver, the obligations and liabilities imposed on the recipient of a person under this section shall be imposed on everyone that you jointly and severally subject to the right to contribute between them as in the case of a contract.
Tax period other than two calendar months 71. For the purposes of this Act a statement acceptable to the officer who is right for any tax period which is not a month calendar and in the application of section 19 the term "period of taxation" shall mean the period is and the last day of the period is to be deemed to be the end of the tax period.
SECTION XIV SPECIAL PROVISIONS In RESPECT Of LABUAN Interpretation 72. In this section, unless the context otherwise requires — "the main customs area" means Malaysia excluding Labuan, Langkawi and Tioman island;
"Labuan" means the island of Labuan and pulau Rusukan Besar, takluknya i.e. Rusukan Kecil, Keraman, Burong, Board and Daat.
064B. FM Page 68 Monday, April 3, 2006 9:18 AM 69 sales tax sales tax on goods imported to or exported from Labuan Labuan, or transferred to Labuan or Labuan from, to or from the main customs area 73. Notwithstanding anything to the contrary contained in this Act — (a) no such sales tax payable on any taxable goods imported to Labuan or Labuan moved to the area from the main customs, unless any taxable goods which from time to time declared by the Minister by order published in the Gazette;
(b) sales tax shall be payable on all taxable goods that are transported to the main customs area from Labuan for all purposes as if transportation to the main customs area was imported to Malaysia;
(c) the value of the sale of goods that may be subject to sales tax under paragraph (b) shall be determined in accordance with the provisions of subsection 7 (2).
Goods manufactured in Labuan are deemed to be goods manufactured outside Malaysia 74. For the purposes of this Act, goods manufactured in Labuan are deemed to be goods manufactured outside Malaysia.
Carriage of goods to or from Labuan, to or from the main customs area 75. If goods transported — (a) from Labuan to the main customs area; or (b) from the main customs area to Labuan, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if the goods had been imported to the main customs area or, as the case may be, are exported from the Customs main area to or from 064B. FM Page 69 Monday, April 3, 2006 9:18 AM 70 laws of Malaysia ACT 64

a place outside Malaysia and without prejudice to the generality of the aforesaid, the provisions of part IX shall apply to goods transported to Labuan or Labuan to or from the main customs area and for people and vessels and aircraft transporting goods that seem to Labuan is a place outside Malaysia.
Declaration of goods transported from Labuan to the main customs area 76. Person in charge of any vessel or aircraft within goods transported from Labuan to the main customs area shall make a declaration at substantially in accordance with the prescribed form under the Customs Act 1967 or under any other law in force by giving details of the goods transported in the vessel or the aircraft.
Taxable goods shall be deemed to be not taxable while in Labuan 77. Any taxable goods, shall while at Labuan, be deemed to be not taxable and the provisions of this Act shall be construed accordingly: provided that the provisions aforesaid shall not apply to any goods declared by the Minister as taxable when imported to Labuan.
Collection of tax in Labuan 78. The making of regulations under section 61 of this Act, the Minister may provide for — (a) collect in Labuan sales tax payable for goods are transported or to be transported to or from Labuan to main area or from the main customs area customs;
(b) limit or block the vessels and aircraft that may be used for transporting the goods; and (c) license or regulate persons or vessels or aircraft that transport the goods.
064B. FM Page 70 Monday, April 3, 2006 9:18 AM sales tax 71 application of section 29 for goods transported to Labuan 79. Section 29 shall apply to goods (except any goods declared by the Minister as taxable when imported to Labuan) transported from the main customs area to Labuan as if such goods have been exported or re-exported, as the case may be.
SECTION XV Of 80. (Struck by Act 293).
PART XVI 81. (Struck by Act 329).
82. (Cut by the Act 329).
PART XVII SPECIAL PROVISIONS In RESPECT Of LANGKAWI Interpretation Of 83. In this section, unless the context otherwise requires — "the main customs area" means Malaysia excluding Labuan, Langkawi and Tioman island;
"Langkawi" means the island of Langkawi and all contiguous Islands and is more close to the island of Langkawi from with the Mainland.
Sales tax on goods that are imported or transported to Langkawi from the main customs area 84. Notwithstanding anything to the contrary contained in this Act, no sales tax payable on such 064B. FM Page 71 Monday, April 3, 2006 9:18 AM 72 laws of Malaysia ACT 64 taxable goods imported or transported to Langkawi from the main customs area in addition to taxable goods declared by the Minister from time to time by order published in the Gazette.
Goods manufactured in Langkawi are deemed to be goods manufactured outside Malaysia 85. For the purposes of this Act, goods manufactured in Langkawi are deemed to be goods manufactured outside Malaysia.
Transportation of goods to Langkawi from the main customs or from Langkawi to the main customs area 86. If goods transported — (a) from Langkawi to the main customs area; or (b) from the main customs area to Langkawi, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if the goods had been imported into, or as the case may be, are exported from the Customs main area, to or from a place outside Malaysia, and without prejudice to the generality of the aforesaid, section IX shall apply to goods transported to Langkawi from the main customs or from Langkawi to the main area and for people and customs vessels and aircraft transporting goods that seem to Langkawi is a place outside Malaysia.
Declaration of goods transported from Langkawi to the main customs area 87. Person in charge of any vessel or aircraft within goods transported from Langkawi to the main customs area shall make a declaration at substantially in accordance with the prescribed form under the Customs Act 1967 or under any other law. 064B FM Page 72 Monday, April 3, 2006 9:18 AM sales tax 73 in force by giving details of the goods transported in the vessel or the aircraft.
Taxable goods shall be deemed to be not taxable while at 88. Any taxable goods shall, while in Langkawi, be deemed to be not taxable and the provisions of this Act shall be construed accordingly: provided that the provisions aforesaid shall not apply in respect of any goods declared by the Minister as taxable when imported to Langkawi.
Collection of tax at 89. The making of regulations under section 61 of this Act, the Minister may provide — (a) for the collection of sales tax payable in respect of goods transported or nearly to be transported from Langkawi to main area or customs to Langkawi from the main customs area;
(b) for limitations or restrictions on vessels and aircraft that may be used to transport the goods; and (c) for the licensing or regulation of persons or vessels or aircraft that transport the goods.
Application of section 29 for goods transported to Langkawi 90. Section 29 shall apply to goods (other than any article declared by the Minister as taxable when imported to Langkawi) which are transported from the main customs area to Langkawi as if the goods had been 064B. FM Page 73 Monday, April 3, 2006 9:18 AM 74 laws of Malaysia ACT 64 exported or re-exported, as the case may be.
PART XVIIA SPECIAL PROVISIONS In RESPECT Of TIOMAN Interpretation 90A. In this section, unless the context otherwise requires — "the main customs area" means Malaysia excluding Labuan, Langkawi and Tioman island;
"Tioman" Pulau Tioman and pulau means Soyak, Rengis, Tumok, coral island, Chebeh, Labas, Sepoi and evil.
Sales tax in relation to Tioman 90B. Notwithstanding anything contained to the contrary in this Act, no sales tax is payable on any taxable goods imported in to Tioman island or transported to Tioman island from the main customs area in addition to taxable goods that may be declared by the Minister from time to time by order published in the Gazette.
Goods manufactured in Tioman deemed goods manufactured outside Malaysia 90C. For the purposes of this Act, goods manufactured in Tioman Island shall be deemed to be goods manufactured outside Malaysia.
Carriage of goods to or from Tioman to or from the main area of the Customs 90D. If goods transported — (a) from Tioman Island to the main customs area; or 064B. FM Page 74 Monday, April 3, 2006 9:18 AM sales tax 75 (b) of the main customs area to Tioman Island, the provisions of this Act shall, with such modifications and adaptations as may be necessary, apply as if the goods had been imported into, or as the case may be, are exported out of the Customs main area, to or from a place outside Malaysia, and without prejudice to the generality of the above- Section IX shall apply to goods transported to Tioman from main area or customs from Tioman Island to the main customs and for people and vehicles, vessels and aircraft transporting goods such as-by Tioman is a place outside Malaysia.
Declaration of goods transported from Tioman Island to the main customs area 90E. Person in charge of any vessel or aircraft in which goods transported from Tioman Island to the main customs area shall make a declaration at the entire contents were in such form as may be determined under the Customs Act 1967 or under any other law in force by giving details of the goods transported in the vessel or the aircraft.
The taxable goods are deemed to be not taxable while in Tioman Island 90 f. Any taxable goods shall, while in Tioman Island, deemed to be not taxable and the provisions of this Act shall be construed accordingly: provided that the above shall not apply in respect of any goods declared by the Minister as taxable upon importation in to Tioman island.
Collection of tax in Tioman Island 90G. The making of regulations under section 61 of this Act, the Minister may make provision — (a) on Tioman island collection on sales tax payable in respect of goods transported or nearly to be transported from 064B. FM Page 75 Monday, April 3, 2006 9:18 AM 76 laws of Malaysia ACT 64 Tioman Island to the main customs or to Tioman island from the main customs area;
(b) regarding the limitations or restrictions of vessels and aircraft that may be used to transport the goods; and (c) concerning the licensing or regulation of persons or vessels or aircraft that transport the goods.
Application of section 29 for goods transported to Tioman

90H. Section 29 shall apply to goods (other than any article declared by the Minister as taxable upon importation in to Tioman) transported from the main customs area to Tioman island as if such goods have been exported or re-exported, as the case may be.
PART XVIII SPECIAL PROVISIONS in RESPECT of certain provisions of the Act apply PETROLEUM 91. Subject to sections 92 to 95, this Act shall apply to petroleum.
Change the duration of the tax due and payable tax period and 92. Notwithstanding anything to the contrary contained in this Act, the Minister may by order, make any or all of the following: (a) determine the different period for sales tax due and payable in respect of petroleum;
(b) determine the duration of the different tax in respect of petroleum; and 064B. FM Page 76 Monday, April 3, 2006 9:18 AM sales tax 77 (c) determine the conditions to be complied with for the effective period of sales tax owing and due to the different and also different tax periods.
Delivery of petroleum products subject to customs control prior to the payment of sales tax 93. Notwithstanding section 25, any person can receive the submission of Customs control of petroleum imported taxable whether or not any part or all of the sales tax on the goods has been paid.
There are no take-up back 94. Section 29 shall not apply to petroleum.
Section XIV, XVII and XVIIA has no effect 95. For the purpose of petroleum, Labuan, Langkawi and Tioman shall be considered as part of Malaysia and part I to XVIII shall apply in respect of petroleum products manufactured in or imported into or exported from or transported to or from Labuan, Langkawi and Tioman seem to Part XIV, XVII and XVIIA not made.
064B. FM Page 77 Monday, April 3, 2006 9:18 AM 78 laws of MALAYSIA Act 64 sales tax Act 1972 LIST AMENDMENT of laws that amend the short title effect from the A146 Act free trade zones Act (Amendment) Act 1972 06-10-1972 Act A195 sales tax Act (Amendment) 1973, 01-06-1973 A251 sales tax Act Act (Amendment) Act 1974 14-06-1974 24 Act free trade zones Act 1971 06-10-1972 (section 43 of the second schedule) Act 160 Act the Malaysian currency (Ringgit) 1975 29-08-1975 P.U. (A) 357/1980 Order Subordinate Courts Act (Extension) 1980 01-06-1981 Act 274 Finance Act (No. 2) Order 1982 01-01-1983 Act 293 Finance Act 1983 21-10-1983 Act 328 of the Finance Act 1986 24-10-1986 Act 329 Finance Act (No. 2) Order 1986 01-01-1987 Finance Act 1987 Act 337 24-10-1987 A782 sales tax Act Act (Amendment) 1990 31-08-438 Act 1990 free zones Act 1990 05-09-1991 064B. FM Page 78 Monday, April 3, 2006 9:18 AM 79 sales tax Act 451 of the Finance Act 1991 01-01-1991 (sections 42, 43 and 44); 14-12-1990 (sections 45, 46 and 47) A875 sales tax Act Act (Amendment) Act 1994 04-03-1994 A961 sales tax Act Act (Amendment) 1996 13-09-1996 Act 557 of the Finance Act 1997 25-10-1996 Act 578 of the Finance Act 1998 17-10-1997 A1058 sales tax Act Act (Amendment) Act 1999 01-01-2000 A1070 sales tax Act Act (Amendment) (No. 2) Order 1999 01-01-2000 A1110 sales tax Act Act (Amendment), 2001 06-07-2001 A1163 sales tax Act Act (Amendment) Order 2002 01-09-2002 A1183 sales tax Act Act (Amendment) (No. 2) Order 2002 01-01-2003 law amend the short title effect from 064B. FM Page 79 Monday, April 3, 2006 9:18 AM 80 laws of MALAYSIA Act 64 sales tax Act 1972 LIST of the SECTION AMENDED Section Power amend with effect from 1 A961 Act 13-09-1996 2 Act A251 14-06-1974 Act 293 21-10-1983 Act 451 01-01-1991 Act A875 04-03-1994 Act A961 03-09-1996 Act A1058 01-01-2000 Act A1070 01-01-2000 Act A1110 06-07-2001 Act A1163 01-09-2002 2A Act A146 06-10-1972 Act 24 06-10-1972 (section 43 of the second schedule) 2B Act 557 25-10-1996 3 Act A195 01-06-1973 Act A782 31-08-1990 5 Act A195 01-06-1973 064B. FM Page 80 Monday, April 3, 2006 9:18 AM Sales Tax Act 81 A1058 01-01-2000 7 Act A195 01-06-1973 Act 328 24-10-1986 Act A782 31-08-1990 Act A1058 01-01-2000 Act A1183 01-01-2003 8 A782 Act 31-08-1990 9 Act 293 21-10-1983 10 Act A195 01-06-1973 11 Act 328 24-10-1986 12A A1058 Act 01-01-2000 13 Act A195 01-06-1973 Act 328 24-10-1986 Act 337 24-10-1987 13A A251 Act 14-06-1974 Act A1058 01-01-2000 14 Act 337 24-10-1987 Act 578 17-10-1997 15 Act 293 21-10-1983 16 A195 Act 01-06-1973 Act A1070 01-01-2000 17 Act A195 01-06-1973 Act A782 31-08-1990 Section Power amend with effect from 064B. FM Page 81 Monday, April 3, 2006 9:18 AM 82 laws of Malaysia ACT 64 A1070 Act 01-01-2000 17A A1058 Act 01-01-2000 19 Act 451 01-01-1991 22 Act A251 14-06-1974 Act 293 21-10-1983 23 of 293 21-10-1983 Act A1058 01-01-2000 Act A1110 06-07-2001 24 Act 328 24-10-1986 Act A1058 01-01-2000 Act A1183 01-01-2003 26 Act A251 14-06-1974 Act A1058 01-01-2000 Act A1110 06-07-2001 27A A1058 Act 01-01-2000 28 Act A1058 01-01-2000 29 Act A251 14-06-1974 30 Act 293 21-10-1983 Act 328 24-10-1986 Act A782 31-08-1990 Act A1058 01-01-2000 to 31 Act A251 14-06-1974 Act 274 01-01-1983 Section Power amend with effect from 064B. FM Page 82 Monday, April 3, 2006 9:18 AM sales tax 83 31A Act 274 01-01-1983 31B A1058 Act 01-01-2000 31C Act A1183 01-01-2003 31D Act A1183 01-01-2003 32 Act A782 31-08-1990 Act A1058 01-01-2000 33 Act A195 01-06-1973 36 Act A1058 01-01-2000 Act A1110 06-07-2001 39A Act A1110 06-07-2001 42 Act A1110 06-07-2001 43 A251 Act 14-06-1974 Act A875 04-03-1994 Act A1058 01-01-2000 43A A1058 Act 01-01-2000 44 A251 Act 14-06-1974 Act A1058 01-01-2000 45 Act A1110 06-07-2001 46 Act A1110 06-07-2001 48 Act A1110 06-07-2001 51A Act A1110 06-07-2001 53 A195 Act 01-06-1973 55 A195 Act 01-06-1973 Section Power amend with effect from 064B. FM Page 83 Monday, April 3, 2006 9:18 AM 84 laws of Malaysia ACT 64 57 A1058 Act 01-01-2000 59A A1058 Act 01-01-2000 60A Act 293 21-10-1983 61 Act A1058 01-01-2000 Act A1183 01-01-2003 62 A1058 Act 01-01-2000 Act A1110 06-07-2001 63 A1058 Act 01-01-2000 63A A1058 Act 01-01-2000 64 Act A875 04-03-1994 66 Act A875 04-03-1994 68 A1183 Act 01-01-2003 69 A782 Act 31-08-1990 Act A1058 01-01-2000 Act A1070 01-01-2000 70 A782 Act 31-08-1990 Act A1058 01-01-2000 Act A1070 01-01-2000
71 Act 451 01-01-1991 72 Act 329 01-01-1987 Act A1163 01-09-2002 73 Act 451 14-12-1990 Act A1183 01-01-2003 Section Power amend with effect from 064B. FM Page 84 Monday, April 3, 2006 9:18 AM Sales Tax Act 85 76 A251 14-06-1974 77 Act 451 14-12-1990 79 Act 451 14-12-1990 PART XV of the Act 293 21-10-1983 81 Act 329 01-01-1987 82 Act 329 01-01-1987 83 Act 329 01-01-1987 Act A1163 01-09-2002 84 Act 329 01-01-1987 85 Act 329 01-01-1987 86 Act 329 01-01-1987 87 Act 329 01-01-1987 88 Act 329 01-01-1987 89 Act 329 01-01-1987 90 of 329 01-01-1987 PART XVIIA A1163 Act 01-09-2002 90A A1163 Act 01-09-2002 90B A1163 Act 01-09-2002 90C A1163 Act 01-09-2002 90D A1163 Act 01-09-2002 90E A1163 Act 01-09-2002 90 f A1163 Act 01-09-2002 90G A1163 Act 01-09-2002 Section Power amend with effect from 064B. FM Page 85 Monday, April 3, 2006 9:18 AM 86 laws of Malaysia ACT 64 90H A1163 Act 01-09-2002 PART XVIII A1070 Act 01-01-2000 91 A1070 Act 01-01-2000 92 A1070 Act 01-01-2000 93 Act A1070 01-01-2000 94 Act A1070 01-01-2000 95 A1070 Act 01-01-2000 Act A1163 01-09-2002 Section Power amend with effect from 064B. FM Page 86 Monday, April 3, 2006 9:18 AM