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Section 53

In making regulations under section 106, the Minister may provide—

of Sales Tax Act 2018

ActIn forceProvision 61 of 129
Section 53

(a)

for the collection in the designated areas of sales tax payable in respect of taxable goods transported or about to be transported from or to the designated areas to or from

Malaysia;

(b)

for the limitation or restriction of vehicles, vessels and aircrafts which may be used to transport taxable goods; and

(c)

for the licensing or control of persons, or vehicles, vessels or aircrafts, transporting taxable goods.

Read in full context — Sales Tax Act 2018 →