Malaysia legislation
Section 8
Section 8
The principal Act is amended by inserting after section 109
the following schedule:
“Schedule
[Section 11b]
MODIFICATIONS TO THE PROVISIONS OF THE SALES TAX ACT 2018
(1)
Provisions of this Act
(2)
Modifications
Section 2
In the definition of “taxable person”, substitute for the words “a registered manufacturer or a manufacturer”
the words “a registered seller or a seller”.
8
(1)
Provisions of this Act
(2)
Modifications
Section 8
Substitute for section 8 the following section:
“Imposition and scope of sales tax
Quoted provision
Section 8
(2)
The Minister may, by order published in the
Gazette, determine low value goods based on the following criteria:
(a)
goods or class of goods;
(b)
the price of goods; and
(c)
the manner in which the goods are brought into Malaysia.
(3)
Any order made under subsection (2) shall be laid before the Dewan Rakyat.
(4)
This Act shall be construed as one with the Customs Act 1967 and the Excise Act 1976 with regard to the goods brought into Malaysia including goods in transit and the movement of goods under customs control or excise control.
(5)
Where there is any inconsistency between the provisions of the Customs Act 1967 or the Excise Act 1976 and the provisions of this Act, the provisions of this Act shall prevail.”.
Section 9
Substitute for section 9 the following section:
“Determination of sale value of low value goods