SALES TAX (AMENDMENT) ACT 2019

This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.

Amendment of section 2

in the definition of “designated areas”, by substituting for the words “and Tioman” the words “, Tioman and

Pangkor”;

SALES TAX (AMENDMENT) ACT 2019

in the definition of “special areas”, by substituting for the words “and the Joint Development Area” the words

“the Joint Development Area, and a petroleum supply base licensed under section 77b of the Customs Act 1967”; and

by inserting after the definition of “taxable person” the following definition:

‘ “Pangkor” means the Pangkor Island, Mentagor

Island, Giam Island, Simpan Island, Tukun Terindak

Island, Pelanduk Island, Anak Pelanduk Island, Landak

Island, Batu Orang Tua and Batu Jambal;’.

Amendment of section 3

by renumbering the existing subsection (8) as subsection (9);

by renumbering the existing subsection (9) as subsection (8);

in subsection (10)—

by substituting for the words “subsection (8)” the words “subsection (9)”; and

Sales Tax (Amendment)

in subsection (11)—

by substituting for the words “The court” the words

“In addition to any fine imposed by the court under subsection (9), the court”;

in subsection (12)—

by substituting for the words “subsection (8)” the words “subsection (9)”; and

any amount of sales tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under this Act;

any amount of sales tax due and payable, any surcharge accruing, or any penalty or other money payable under the Sales Tax Act 1972 [Act 64];

any amount of service tax due and payable, any surcharge accruing, or any penalty or other money payable under the Service Tax Act 1975 [Act 151];

any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under the Service Tax Act 2018

[Act 807];

any amount of goods and services tax due and payable, any surcharge accruing, or any penalty or other money payable under the Goods and Services

Tax Act 2014 [Act 762];

any amount of customs duty, or any surcharge accruing, or any penalty, fee or other money payable under the Customs Act 1967; or

any amount of excise duty, or any surcharge accruing, or any penalty, fee or other money payable under the Excise Act 1976, the Director General may offset, against the unpaid amount referred to in paragraphs (a), (b), (c), (d), (e), (f) and (g), any amount or any part of any amount of refund or drawback due to that person and the Director General shall treat the amount offset as payment or part payment received from that person.”.

Amendment of section 41a

by substituting for the shoulder note the following shoulder note:

“Application for deduction of sales tax by registered manufacturer”;

in subsection (1), by substituting for paragraph (a) the following paragraph:

“(a) any percentage of sales tax to be deducted in respect of taxable goods purchased by any registered manufacturer;”;

Sales Tax (Amendment)

in subsection (2), by substituting for the words “components or packaging materials” the words “components, or packing and packaging materials”; and

by inserting after subsection (2) the following subsections:

“ (2a)  A registered manufacturer may make an application to the Director General for a deduction on the amount of sales tax paid in the form and manner as prescribed under subsection (1).

Where the Director General approves the application for deduction of sales tax under subsection (2a), such deduction shall be in accordance with the percentage and conditions as prescribed by the Minister under subsection (1).”.

New section 84a

where the fine does not exceed five thousand ringgit, the maximum period shall be two months;

where the fine exceeds five thousand ringgit but does not exceed ten thousand ringgit, the maximum period shall be four months;

where the fine exceeds ten thousand ringgit but does not exceed twenty thousand ringgit, the maximum period shall be six months, with two additional months for every ten thousand ringgit after the first twenty thousand ringgit of the fine.”.

New section 86a

Any person who commits an offence under subsection (1) shall, on conviction—

by delivering the summons to the person or any adult member of his family or any of his servants residing with him at his usual or last-known place of residence;

by leaving the summons at his usual or last-known place of residence or business in an envelope addressed to the person;

by sending the summons by registered post addressed to the person at his usual or last-known place of residence or business; or

where the person is a company, a limited liability partnership, a firm, a society, an association or other body of persons—

by delivering the summons to the secretary or other like officer of the company, limited liability partnership, firm, society, association or other body of persons at its registered office or principal place of business; or

Any summons sent by registered post to any person in accordance with subsection (1) or by delivering the summons to the person or to any adult member of his family or any of his servant residing with him shall be deemed to be duly served on the person.

When a summons issued by a court is served, an affidavit of the service purporting to be made before an officer duly authorized to administer an oath shall be admissible in evidence.”.