Skip to content
mylaw.myby aturio
In forceUpdated to 1 Jan 2025Read it in Bahasa Malaysia
Contents

Part XII · General

106. Power to make regulations

Feedback & support
(1)

The Minister may make regulations as may be necessary or expedient for the purposes of carrying into effect the provisions of this

Act.

(2)

Without prejudice to the generality of subsection (1), the

Minister may prescribe—

(a)

all matters relating to registration of manufacturers and sellers;

(b)

all matters relating to taxable period;

(c)

all matters relating to determination of sale value of the taxable goods and low value goods;

(d)

all matters relating to furnishing of returns and payment of sales tax;

(e)

all matters relating to refund, drawback and remission of sales tax;

(f)

all matters relating to public ruling and customs ruling;

108 Laws of Malaysia ACT 806

(g)

all matters relating to electronic service;

(h)

all matters relating to invoices, credit notes and debit notes;

(i)

all matters relating to the offices for the administration of sales tax;

(j)

all fees required by this Act to be prescribed;

(k)

(Deleted by Act 851).

(ka)

all matters relating to low value goods;

(l)

all matters relating to petroleum; or

(m)

any other matters required by this Act to be prescribed.

(3)

Any regulations made under subsection (1) may prescribe an act or omission in contravention of the regulations to be an offence and may prescribe penalties of a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both for such offence.

Report

Read on from s 106A

Part XIII

Savings and Transitional

Read on from Part XIII

Schedules