Section 2
Interpretation
In this Act, unless the context otherwise requires—
“this Act” includes any subsidiary legislation made under this Act;
“goods” means all kinds of movable property;
“service tax” means the tax payable under this Act;
“prescribed” means prescribed by the Minister in the regulations made under this Act;
“document” has the meaning assigned to it under section 3 of the
Evidence Act 1950 [Act 56];
“licensed warehouse” means any warehouse or place licensed under section 65 of the Customs Act 1967 [Act 235];
“licensed manufacturing warehouse” means a licensed warehouse in respect of which an additional licence to carry on any manufacturing process has been granted under section 65A of the Customs Act 1967;
“designated areas” means Labuan, Langkawi, Tioman, Pangkor and
Pulau 1;
“special areas” means any free zone, licensed warehouse and licensed manufacturing warehouse, the Joint Development Area, and a
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petroleum supply base licensed under section 77B of the Customs
Act 1967;
“Joint Development Area” has the meaning assigned to it under section 2 of the Malaysia-Thailand Joint Authority Act 1990 [Act 440];
“customs ruling” means any customs ruling made by the Director
General under section 43;
“Director General” means the Director General of Customs and
Excise appointed under subsection 3(1) of the Customs Act 1967;
“computer” has the meaning assigned to it under section 3 of the
Evidence Act 1950;
“Labuan” means the Island of Labuan and its dependent islands, namely, Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and
Daat;
“Langkawi” means the Island of Langkawi and all adjacent islands lying nearer to Langkawi Island than to the mainland;
“Minister” means the Minister charged with the responsibility for finance;
“registered person” means a person registered under section 13
or 14;
“foreign registered person” means any foreign service provider who is registered under section 56C;
“taxable person” means a registered person or a person who is liable to be registered under section 12;
“Pangkor” means the Pangkor Island, Mentagor Island, Giam Island,
Simpan Island, Tukun Terindak Island, Pelanduk Island, Anak
Pelanduk Island, Landak Island, Batu Orang Tua and Batu Jambal;
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“officer of service tax” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967 and includes any person employed under subsection 3(3);
“proper officer of service tax” means any senior officer of service tax or officer of service tax acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication;
“senior officer of service tax” means any senior officer of customs as defined in subsection 2(1) of the Customs Act 1967;
“foreign service provider” means any person who is outside
Malaysia providing any digital service to a consumer and includes any person who is outside Malaysia operating an online platform for buying or selling goods or providing services (whether or not such person provides any digital service) and who makes transactions for provision of digital services on behalf of any person;
“conveyance” includes any vessel, train, vehicle, aircraft or any other means of transport by which persons or goods can be carried;
“consumer” means any person who fulfils any two of the following:
(a)
makes payment for digital services using credit or debit facility provided by any financial institution or company in
Malaysia;
(b)
acquires digital services using an internet protocol address registered in Malaysia or an international mobile phone country code assigned to Malaysia;
(c)
resides in Malaysia;
“regulations” means regulations made under section 91;
“taxable service” means any service which is prescribed to be a taxable service under section 8;
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“imported taxable service” means any taxable service acquired by any person in Malaysia from any person who is outside Malaysia;
“digital service” means any service that is delivered or subscribed over the internet or other electronic network and which cannot be obtained without the use of information technology and where the delivery of the service is essentially automated;
“limited liability partnership” has the meaning assigned to it under section 2 of the Limited Liability Partnership Act 2012 [Act 743];
“business” includes any trade, commerce, profession or vocation, or any concern in the nature of trade, commerce, profession or vocation;
“Pulau 1” has the meaning assigned to it under subsection 2(1) of the
Customs Act 1967;
“surcharge” means the surcharge referred to in subsection 32(3);
“effective date” means the date appointed under subsection 1(3);
“taxable period” means any period as determined or provided for under section 25;
“Tioman” means the Island of Tioman and the islands of Soyak,
Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;
“Customs Appeal Tribunal” means the Customs Appeal Tribunal established under section 141B of the Customs Act 1967;
“free zone” has the meaning assigned to it under subsection 2(1) of the Free Zones Act 1990 [Act 438].
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