Malaysia legislation
Section 9
Section 9
The principal Act is amended by inserting after section 86
the following section:
“Evasion of sales tax on taxable goods imported 86a. (1) Any person who, with intent to evade or to assist any other person to evade sales tax on importation of taxable goods commits an offence.
(2)
Any person who commits an offence under subsection (1) shall, on conviction—
(a)
be liable for the first offence, to a fine of not less than ten times the amount of the sales tax or fifty thousand ringgit, whichever is the higher amount, and of not more than twenty times the amount of the sales tax or five hundred thousand ringgit, whichever is the higher amount, or to imprisonment for a term not exceeding five years or to both; and
(b)
be liable for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the sales tax or one hundred thousand ringgit, whichever is the higher amount, and of not more than forty times the amount of the sales tax or one million ringgit, whichever is the higher amount, or to imprisonment for a term not exceeding seven years or to both.”.
Sales Tax (Amendment)
9
New section 101a