Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part IX · Special Provisions Relating to Special Areas
55. Interpretation
Feedback & supportIn this Part, “Malaysia” excludes the special areas and the designated areas.
special areas
Defined · s 2
“special areas” means any free zone, licensed warehouse and licensed manufacturing warehouse, the Joint Development Area, and a petroleum supply base licensed under section 77B of the Customs Act 1967;