Section 2

a bank note or coin before it becomes legal tender in

Malaysia or in any other country; or

a collector’s piece, investment article or item of numismatic interest;

“tax” means goods and services tax;

“input tax” means—

tax on any supply of goods or services to a taxable person;

and

tax paid or to be paid by a taxable person on any importation of goods, and the goods or services are used or are to be used for the purposes of any business carried on or to be carried on by the taxable person:

Provided that where the goods or services are used or are to be used partly for the purposes of any business carried on or to be carried on by the taxable person and partly for other purposes,

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Goods and Services Tax 15

tax on the supply and importation shall be apportioned so that only so much as is attributable to the purposes of his business is counted as his input tax;

“output tax” means tax on any taxable supply of goods or services made by a taxable person in the course or furtherance of his business in Malaysia;

“prescribed” means prescribed by regulations made under this

Act;

“document” has the meaning assigned to it in section 3 of the

Evidence Act 1950 [Act 56];

“excise duty” has the meaning assigned to it in section 2 of the Excise Act 1976 [Act 176];

“customs duty” has the meaning assigned to it in section 2 of the Customs Act 1967 [Act 235];

“electronic” has the meaning assigned to it in section 5 of the

Electronic Government Activities Act 2007 [Act 680];

“import” has the meaning assigned to it in section 2 of the

Customs Act 1967;

“invoice” includes any document similar to an invoice;

“tax invoice” means an invoice required to be issued by a taxable person under section 33;

“excise control” has the meaning assigned to it in section 2 of the Excise Act 1976;

“customs control” has the meaning assigned to it in section 2

of the Customs Act 1967;

“designated area” means Labuan, Langkawi or Tioman;

“Director General” means the Director General of Customs and

Excise appointed under section 3 of the Customs Act 1967;

“computer” has the meaning assigned to it in section 2 of the

Computer Crimes Act 1997 [Act 563];

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Act 762

“Labuan” means the Island of Labuan and its dependent islands, namely, Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat;

“Langkawi” means the Island of Langkawi and all adjacent islands lying nearer to the Island of Langkawi than to the mainland;

“Malaysia” means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea-bed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Malaysia, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia as an area over which

Malaysia has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;

“Minister” means the Minister charged with the responsibility for finance;

“electronic notice” means any document transmitted by the registered user by way of electronic service;

“registered person” means a person who is registered under