Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part VIII · Special Provisions Relating to Designated Areas
Section 49A
Feedback & supportNo person shall sell by retail any goods declared by the
Minister under paragraph 50(2)(a) in Pulau 1 without approval of the
Minister
“Minister” means the Minister charged with the responsibility for finance;
Minister.
An application for the approval under subsection (1) shall be made in the manner as precribed by the Minister in the regulations.
Any person who contravenes this section commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
Sales Tax 63
Sales tax relating to taxable goods imported into or transported to or from designated areas
taxable goods
“taxable goods” means goods of a class or kind not exempted from sales tax;