Section 10
Rate of sales tax
ActIn forceProvision 10 of 129
Section 10
(1)
Sales tax shall be charged and levied at the rate fixed in accordance with subsection (2) on the taxable goods sold, used or disposed of or imported, by reference to the sale value of the taxable goods as determined under section 9.
(2)
The Minister may, by order published in the Gazette—
(a)
fix the rate of sales tax to be charged and levied under this
Act; and
(b)
vary or amend the rate of sales tax fixed under paragraph (a).
Sales Tax 21
(3)
Any order made under subsection (2) shall be laid before the
Dewan Rakyat.
(4)
(Deleted by Act 851).
(5)
(Deleted by Act 851).
(6)
(Deleted by Act 851).