Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part IX · Special Provisions Relating to Special Areas
57A. Deficiency in quantity of taxable goods in a special area
Feedback & supportIf it appears to the Director General at any time that in a special area there is a deficiency in the quantity of taxable goods which in normal circumstances ought to be found therein, any person being or holding himself out to be the owner, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods shall—
Director General
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
in the absence of proof to the contrary, be presumed to have illegally transported such goods to Malaysia; and
be liable to pay the sales tax leviable on the date when the quantity of the goods were found to be deficient as if the goods were imported into Malaysia.
Notwithstanding subsection (1), if it is shown to the satisfaction of the Director General that such deficiency has been caused by any unavoidable leakage, breakage or other accident, the Director General may remit the whole or part of the sales tax leviable on the goods found deficient.
68 Laws of Malaysia ACT 806