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In forceUpdated to 1 Jan 2025Read it in Bahasa Malaysia
Contents

Part III · Imposition and Scope of Sales Tax

10. Rate of sales tax

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(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).

Report

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Part IV

Registration

Read on from Part IV

Part V

Read on from Part V

Part VI

Exemption, Refund, Drawback, Remission and Deduction

Read on from Part VI

Part VII

Ruling

Read on from Part VII

Part VIII

Special Provisions Relating to Designated Areas

Read on from Part VIII

Part IX

Special Provisions Relating to Special Areas

Read on from Part IX

Part X

Enforcement

Read on from Part X

Part XI

Trials and Proceedings

Read on from Part XI

Part XII

General

Read on from Part XII

Part XIII

Savings and Transitional

Read on from Part XIII

Schedules