Section 61

Application of section 40 to taxable goods transported to special areas

of Sales Tax Act 2018

ActIn forceProvision 70 of 131

Section 40 shall apply to taxable goods, other than any goods declared by the Minister under paragraph 57(a) to be taxable on importation into the special areas, transported from Malaysia to the special areas as if such goods had been exported or re-exported, as the case may be.

68 Laws of Malaysia ACT 806

PART IXA

SPECIAL SCHEMES

Read in full context — Sales Tax Act 2018 →