Malaysia legislation
Section 11
Section 11
(a)
if the taxable goods are to be removed, at the time of the sale;
(b)
if the taxable goods are not to be removed, at the time when they are made available to the person to whom they are supplied;
(c)
if the taxable goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a sale will take place, at the time when it becomes certain that the sale has taken place or twelve months after the removal, whichever is the earlier;
(d)
in respect of taxable goods produced or manufactured in the State for export, the sale thereof shall be deemed to take place in the State, at the time when—
(i)
the contract for the sale of such taxable goods is concluded or signed between the parties thereto irrespective of whether the contract is entered into in the
State or not; or
(ii)
the delivery of the taxable goods or performance of the contract takes place; or
(iii)
such taxable goods are conveyed or shipped out of the State, whichever is the earlier, unless regulations made under section 12(7) prescribe a different time for the sale of any particular type or class of such taxable goods.
(2)
Subject to section 12, a sale or supply of taxable services shall be treated as taking place at the time when the services are performed or rendered.
12
Further provisions relating to time of sale