Sales Tax Act 2018

Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different Parts or different provisions of this Act.

“this Act” includes any subsidiary legislation made under this Act;

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“goods” means all kinds of movable property;

“taxable goods” means goods of a class or kind not exempted from sales tax;

“sales tax” means the tax payable under this Act;

“prescribed” means prescribed by the Minister in the regulations made under this Act;

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

Evidence Act 1950 [Act 56];

“licensed warehouse” means any warehouse or place licensed under section 65 of the Customs Act 1967 [Act 235];

“customs warehouse” has the meaning assigned to it under subsection 2(1) of the Customs Act 1967;

“licensed manufacturing warehouse” means a licensed warehouse in respect of which an additional licence to carry on any manufacturing process has been granted under section 65A of the Customs Act 1967;

“sale” includes barter, disposal of goods with a right of purchase or on terms providing that the seller retains an interest in the goods, and delivery of goods under any conditions as to future payment;

“designated areas” means Labuan, Langkawi, Tioman, Pangkor and

Pulau 1;

“special areas” means any free zone, licensed warehouse and licensed manufacturing warehouse, the

Joint

Development

Area, and a petroleum supply base licensed under section 77B of the

Customs Act 1967;

“Joint Development Area” has the meaning assigned to it under section 2 of the Malaysia-Thailand Joint Authority Act 1990

[Act 440];

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“customs ruling” means any customs ruling made by the

General under section 44;

“Director General” means the Director General of Customs and

Excise appointed under subsection 3(1) of the Customs Act 1967;

“computer”

has the meaning assigned to it under section 3 of the Evidence Act 1950;

“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;

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

“taxable person” means a registered manufacturer or a manufacturer who is liable to be registered under section 12;

“Pangkor” means the Pangkor Island, Mentagor Island, Giam Island,

Simpan Island, Tukun Terindak Island, Pelanduk Island, Anak

Pelanduk Island, Landak Island, Batu Orang Tua and Batu Jambal;

“officer of sales tax” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967 and includes any person appointed or employed under subsection 4(3);

“proper officer of sales tax” means any senior officer of sales tax or officer of sales tax acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication;

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

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“conveyance” includes any vessel, train, vehicle, aircraft or any other means of transport by which persons or goods can be carried;

“manufacturer” means a person who engages in the manufacture of goods;

“registered manufacturer” means a manufacturer registered under section 13 or 14;

“regulations” means regulations made under section 106;

“limited liability partnership” has the meaning assigned to it under section 2 of the Limited Liability Partnerships Act 2012 [Act 743];

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

“petroleum” has the meaning assigned to it under subsection 2(1) of the Customs Act 1967;

“Pulau 1” has the meaning assigned to it under subsection 2(1) of the

Customs Act 1967;

“surcharge” means the surcharge referred to in subsection 32(3);

“effective date” means the date appointed under subsection 1(3);

“taxable period” means any period as determined or provided for under section 25;

“Tioman” means the Island of Tioman and the islands of Soyak,

Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;

“Customs Appeal Tribunal” means the Customs Appeal Tribunal established under section 141B of the Customs Act 1967;

“free zone” has the meaning assigned to it under subsection 2(1) of the Free Zones Act 1990 [Act 438].

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