Section 106

Power to make regulations

of Sales Tax Act 2018

ActIn forceProvision 124 of 131

(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;

(g)

all matters relating to electronic service;

(h)

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

Sales Tax 107

(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.

Read in full context — Sales Tax Act 2018 →