Skip to content
mylaw.my

Section 11C

Territorial and extra-territorial application

of Sales Tax Act 2018

ActIn forceProvision 14 of 129
Section 11C
(1)

This Part shall apply both within and outside Malaysia.

(2)

Notwithstanding subsection (1), this Part shall apply to any person, whatever his nationality or citizenship, beyond the geographical limits of Malaysia and the territorial waters of Malaysia, if the person—

(a)

is a seller; or

(b)

is registered under section 13 as a registered seller.

Read in full context — Sales Tax Act 2018 →