Malaysia legislation
Section 7
Section 7
Section 41a of the principal Act is amended—
(a)
by substituting for the shoulder note the following shoulder note:
“Application for deduction of sales tax by registered manufacturer”;
(b)
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)
(c)
in subsection (2), by substituting for the words “components or packaging materials” the words “components, or packing and packaging materials”; and
(d)
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).
(2b)
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