Malaysia legislation
Section 2
Section 2
The Sales Tax Act 2018 [Act 806], which is referred to as the “principal Act” in this Act, is amended by inserting after
Part III the following part:
“Part IIIa
IMPOSITION OF SALES TAX ON LOW VALUE GOODS
Interpretation 11a. For the purposes of this Part and any regulations made under this Act in relation to this Part—
“low value goods” means any prescribed goods or class of goods outside Malaysia which are sold at a price not more than a prescribed amount and brought into Malaysia in the manner as prescribed;
“seller” means a person, whether in or outside Malaysia, who sells low value goods on an online marketplace or operates an online marketplace for the sales and purchase of low value goods;
“registered seller” means any seller who is registered under section 13.
Application 11b. (1) The provisions of this Act, except as otherwise provided in this Part and subject to the modifications in the
Schedule, shall apply to low value goods.
(2)
Parts VIII, IX, IXa and XIII, and sections 3, 14,
15, 16, 23, 32, 35, 36, 37, 40, 41a, 43, 44, 45, 46, 47, 57a,
76 and 96 shall not apply to low value goods.
Territorial and extra-territorial application 11c. (1) This Part shall apply both within and outside Malaysia.
Sales Tax (Amendment)
(2)
Notwithstanding subsection (1), this Part shall apply to any person, whatever his nationality or citizenship, beyond the geographical limits of Malaysia and the territorial waters of Malaysia, if the person—
(a)
is a seller; or
(b)
is registered under section 13 as a registered seller.
Display of information on package
Quoted provision
Section 11d
Every registered seller shall furnish to the Director General prescribed particulars which shall be displayed on the package of low value goods in the manner as may be prescribed.”.
Amendment of section 19