Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part X · Enforcement
68. Power to stop and search conveyance
Feedback & supportThe proper officer of sales tax may stop and examine any conveyance for the purposes of ascertaining whether any goods in respect of which he has reason to believe that an offence under this
proper officer of sales tax
“proper officer of sales tax” means any senior officer of sales tax or officer of sales tax acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication;
Act has been committed are contained in the conveyance.
conveyance
“conveyance” includes any vessel, train, vehicle, aircraft or any other means of transport by which persons or goods can be carried;
If required so to do by the proper officer of sales tax, the person in control or in charge of the conveyance—
shall stop the conveyance and allow the proper officer of sales tax to examine it;
shall move the conveyance to another place for examination; and
shall not proceed with the journey until permission to do so has been given by the proper officer of sales tax.
76 Laws of Malaysia ACT 806
The person in control or in charge of the conveyance examined under this section shall, on the request of the proper officer of sales tax, open all parts of the conveyance for examination by the proper officer of sales tax and take all measures necessary to enable the examination as the proper officer of sales tax considers necessary to be made.