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Goods Vehicle Levy Act 1983 is Malaysia Act, cited as Act 294 1983, currently marked in force and first recorded in 1983.
ACT 1983
As at 30 December 2023
This text is ONLY AN UPDATED TEXT of the Goods Vehicle Levy Act 1983 by the Attorney
General’s Chambers. Unless and until reprinted pursuant to the powers of the Commissioner of Law Revision under subsection 14(1) of the Revision of Laws Act 1968 [Act 1], this text is
NOT AN AUTHENTIC TEXT.
2
Date of Royal Assent
… … … …
28 December 1983
Date of publication in the
Gazette
… … … …
29 December 1993
Latest amendment made by
Act 851 which came into operation on
… … … …
30 December 2023
… … … … … …
2001
… … … … … …
2006
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Act 294
Opening note
This Act may be cited as the Goods Vehicle Levy Act 1983 and shall come into force on such date as the Minister may by notification in the Gazette appoint, and the Minister may appoint different dates for the coming into force of this Act in respect of different parts of
Malaysia.
Interpretation
In this Act, unless the context otherwise requires—
“Director General” means the Director General of Customs and
Excise appointed under subsection 3(1) of the Customs Act 1967
[Act 235];
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“goods vehicle” shall have the meaning assigned to it under the
*Road Traffic Ordinance 1958 [Ord. 49 of 1958], the Road Vehicles
Ordinance 1963 [Sabah Ord. 10 of 1963], and the Road Traffic
Ordinance 1960 [Sarawak Ord. 14 of 1960], respectively in
Peninsular Malaysia, Sabah and Sarawak, whether or not there is in force in respect of such goods vehicle a licence or permit, as the case may be, issued under Part V, Part IV and Part V of those Ordinances respectively;
“proper officer of customs” shall have the same meaning as assigned to that expression in the Customs Act 1967.
Goods vehicle levy and by whom payable
Subject to this Act, there shall be charged and levied on every goods vehicle leaving or entering Malaysia a levy known as a goods vehicle levy.
The Minister may by order published in the Gazette, prescribe, from time to time, the amount of the goods vehicle levy to be levied under subsection (1).
The goods vehicle levy shall be paid by the person for the time being driving the goods vehicle.
Exemption
The Minister may by order exempt, in whole or in part and subject to such conditions as he may deem fit to impose, any goods vehicle or class of goods vehicle from section 3.
*NOTE—The Road Traffic Ordinance 1958 has since been repealed by the Road Transport Act 1987
[Act 333]—see subsection 128(1) of Act 333.
Good Vehicle Levy 7
The Minister may, if he is satisfied that it would be just and proper to do so, in the case of any particular goods vehicle or class of goods vehicle, direct the refund of the whole or any part of the goods vehicle levy paid pursuant to subsection 3(4) during such period as he may specify in the direction, and, in directing such refund, impose such conditions as he may deem fit.
Return of goods vehicle levy overpaid or erroneously paid
It shall be lawful for the Director General, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as goods vehicle levy under this Act, to order the refund of the money so overpaid or erroneously paid:
Provided that no such refund shall be allowed unless a claim in respect thereof is made within one year after the overpayment or erroneous payment was made.
Offence
Any person who fails or refuses to pay any goods vehicle levy in accordance with section 3 commits an offence and is liable on conviction to a fine not exceeding one thousand ringgit or to imprisonment for a term not exceeding three months or to both.
Onus of proof
If any question arises in any proceedings under this Act, or with reference to anything done or proposed to be done under this Act, as to whether a goods vehicle is exempted or belongs to a class of goods vehicle exempted under section 4, the onus of proving such fact is on the person pleading such exemption.
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Administration and enforcement
The Director General shall have the superintendence of all matters relating to goods vehicle levy, subject to the direction and control of the Minister.
Any proper officer of customs shall, in addition to the duties and powers conferred on him under the Customs Act 1967, have all the duties and powers to enforce and ensure due compliance with the provisions of this Act, including the conduct of prosecution of any offence under this Act.
Power to extend period
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
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.
Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—
The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).
Authority card to be produced
Every officer when acting against any person under this Act shall, if not in uniform, on demand declare his office and produce, to the person against whom he is acting, such document establishing his identity as the Director General may direct to be carried by such officer.
It shall not be an offence for any person to refuse to comply with any demand made by any officer acting or purporting to act under this Act, if such officer is not in uniform and refuses to declare his office and produce his identification document on demand being made by such person.
Duty to produce
The person for the time being driving a goods vehicle shall, on being required by an officer referred to under section 7, produce any registration book, licence, permit or any other similar document issued in respect of such goods vehicle by any authority in Malaysia or any other country.
Any person who fails or refuses to comply with any requirement referred to in subsection (1) commits an offence and is liable on conviction to a fine not exceeding two hundred ringgit or to imprisonment for a term not exceeding six weeks or to both.
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Regulations
The Minister may make regulations for the purpose of carrying out or giving effect to the provisions of this Act.
In particular and without prejudice to the generality of the power conferred by subsection (1), such regulations may provide for—
the place at which goods vehicle levy is to be paid and collected.
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Act 294
LIST OF AMENDMENTS
Amending law
Short Title
In force from
Goods Vehicle Levy
(Amendment) Act 1990
11-05-1990
Act 544
Finance Act 1996 01-01-1996
Act A1676
Goods Vehicle Levy
(Amendment) Act 2022
01-01-2023
Act 851
Finance (No. 2) Act 2023 30-12-2023
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Act 294
LIST OF SECTIONS AMENDED
Section
Amending authority
In force from
Long Title
Act 544 01-01-1996 2
Act A772 11-05-1990 3
Act 544
Act 851
11-05-1990 01-01-1996 30-12-2023
4
11-05-1990 4A
Act A772 11-05-1990 7
Act A772 11-05-1990 7A
Act A1676 01-01-2023 7B
Act A1676 01-01-2023
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