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In forceUpdated to 1 Jan 2025Read it in Bahasa Malaysia

Part II · Administration

5. Persons appointed or employed to be public servants

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Every person appointed or employed under subsection 4(3) for any duty or service relating to sales tax shall be deemed to be a public servant within the meaning of the Penal Code [Act 574].

Sales Tax 17

Report

Part III

Imposition and Scope of Sales Tax

Part IV

Registration

Part V

Part VI

Exemption, Refund, Drawback, Remission and Deduction

Part VII

Ruling

Part VIII

Special Provisions Relating to Designated Areas

Part IX

Special Provisions Relating to Special Areas

Part X

Enforcement

Part XI

Trials and Proceedings

Part XII

General

Part XIII

Savings and Transitional

Schedules