Malaysia legislation
Section 61
Section 61
The principal Act is amended by inserting after section 162
the following sections:
“Goods removed from a free zone including goods under lease agreement 162a. (1) Tax shall be due and payable upon all goods removed from a free zone to another free zone through
Malaysia or from a free zone to Malaysia including any goods under lease agreement as if the removal were importation into Malaysia.
(2)
Unless the Minister otherwise directs in an order under section 163, the payment of tax under subsection (1) shall be suspended on any goods removed from a free zone through
Malaysia—
(a)
to another free zone;
(b)
to a designated area; or
(c)
to a warehouse under section 70.
Supply of goods or services by taxable person whose principal place of business located in a free zone 162b. Tax shall be charged by a taxable person whose principal place of business is located in a free zone on any taxable supply of goods or services made within
Malaysia.”.
Finance 55
Amendment of section 163