Section 1
This Act may be cited as the Sales Tax (Amendment) Act 2018.
(2)
This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.
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Sales Tax (Amendment) Act 2018 is Malaysia Amendment Act, cited as Amendment Act A1578 2018, currently marked in force and first recorded in 2018.
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SALES TAX (AMENDMENT) ACT 2018
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Date of Royal Assent
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26 December 2018
Date of publication in the
Gazette
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28 December 2018
Publisher’s Copyright C
(Appointed Printer to the Government of Malaysia).
Sales Tax (Amendment)
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SALES TAX (AMENDMENT) ACT 2018
Opening note
This Act may be cited as the Sales Tax (Amendment) Act 2018.
This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.
New section 72a
The Sales Tax Act 2018 [Act 806] is amended by inserting after section 72 the following section:
“Powers of enforcement, inspection and investigation 72a. For the purposes of this Act, a senior officer of sales tax shall have all the powers of a police officer of whatever rank as provided for under the Criminal Procedure Code
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[Act 593] in relation to enforcement, inspection and investigation, and such powers shall be in addition to the powers provided for under this Act and not in derogation thereof.”.
KUALA LUMPUR
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