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Excise (Amendment) Act 2022

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Enacted
2022
Sections
11
Languages
MS · EN

Excise (Amendment) Act 2022 is Malaysia Amendment Act, cited as Amendment Act A1670 2022, currently marked in force and first recorded in 2022.

Front matterCover and publication detailsOpen

1

EXCISE (AMENDMENT) ACT 2022

Date of Royal Assent

...

...

8 October 2022

Date of publication in the

...

...

18 October 2022

Gazette

Publisher’s Copyright C

(Appointed Printer to the Government of Malaysia).

Excise (Amendment)

Opening note

Preamble

  1. An Act to amend the Excise Act 1976. [ ] ENACTED by the Parliament of Malaysia as follows: Short title and commencement
(1)

This Act may be cited as the Excise (Amendment)

Act 2022.

(2)

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

General amendment

The Excise Act 1976 [Act 176], which is referred to as the

“principal Act” in this Act, is amended—

(a)

by substituting for the words “in the prescribed form”, wherever appearing in subsection 47(2) and paragraphs 13(1)(b), 19(1)(d), 19a(1)(e) and 67(3a)(b), the words “in the form and manner as determined by the Director General”; and

EXCISE (AMENDMENT) ACT 2022

(b)

by substituting for the words “substantially in the prescribed form giving particulars of the goods transported in such vehicle, vessel or aircraft”, wherever appearing in sections 91dc and 91k, the words “in the form and manner as determined by the Director General”.

Amendment of section 5a

Subsection 5a(1) of the principal Act is amended by substituting for the words “Any person may apply, in the prescribed form together with the prescribed fee, to the Director General”

the words “Any person may apply to the Director General, in the form and manner as determined by the Director General together with the prescribed fee,”.

Amendment of section 16

Section 16 of the principal Act is amended by deleting subsection (2).

Amendment of section 19b

Section 19b of the principal Act is amended by substituting for the words “in the prescribed form” the words “in the form and manner as determined by the Director General”.

Amendment of section 20

Subsection 20(1) of the principal Act is amended by substituting for the words “in the prescribed form issued by the

Director General” the words “issued by the Director General in the form and manner as determined by the Director General”.

Amendment of section 23

Subsection 23(1) of the principal Act is amended by substituting for the words “in the prescribed form approved by the proper officer” the words “, in the form and manner as determined by the Director General, approved by the proper officer”.

Excise (Amendment)

5

New sections 44aa and 44ab

The principal Act is amended by inserting after section 44a the following sections:

“Power to extend period 44aa.  Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.

Power to modify terms and conditions 44ab.  (1)  Where terms and conditions are imposed pursuant to this Act, the Minister may, on the advice of the

Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act.

(2)

Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—

(b)

the date the terms and conditions as modified take effect.

(3)

The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).

(4)

Where the terms and conditions were initially imposed by the Director General pursuant to this Act, the terms and conditions as modified by the Minister shall be deemed to have been imposed by the Director General.

(5)

For the purposes of this section, “modify” means add to, delete or vary.”.

Amendment of section 85

Amendment of section 90c

Section 90c of the principal Act is amended by substituting for the words “substantially in the prescribed form giving particulars of the goods transported in such vehicles, vessels or aircraft”

the words “in the form and manner as determined by the

Director General”.

Amendment of section 91w

Section 91w of the principal Act is amended by substituting for the words “substantially in the prescribed form giving particulars of the goods transported in such vehicle, vessel or aircraft”

the words “in the form and manner as determined by the

Director General”.

Common questions

What is Excise (Amendment) Act 2022?
Excise (Amendment) Act 2022 is Malaysia Amendment Act, cited as Amendment Act A1670 2022, currently marked in force and first recorded in 2022.
Is Excise (Amendment) Act 2022 still in force?
Yes — Excise (Amendment) Act 2022 is currently in force.
When did Excise (Amendment) Act 2022 take effect?
Excise (Amendment) Act 2022 was first recorded in 2022.
How many sections does Excise (Amendment) Act 2022 have?
Excise (Amendment) Act 2022 contains 11 sections.
Where can I read the official version of Excise (Amendment) Act 2022?
The official text of Excise (Amendment) Act 2022 is published at lom.agc.gov.my.

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