Malaysia legislation
Section 2
Section 2
Interpretation
“authorized officer” means any person acting under the authority or direction of the Comptroller;
“business” includes any trade, commerce, profession, manufacture, production or cultivation, or any concern in the nature of trade, commerce, profession, manufacture, production or cultivation;
“calendar month” means a month reckoned according to the
Gregorian calendar;
“company” means a company as defined in the Companies
Act 1965 [Act 125], and includes a body corporate established by or under federal or State law and any body which the Minister may by order declare to be a company;
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“Comptroller” means the Comptroller of State Sales Tax who shall be the person for the time being holding the office of
Accountant-General in the Government or any person appointed by the Majlis Mesyuarat Kerajaan Negeri to be the Comptroller under section 3(1), and includes a Deputy Comptroller;
“computer” shall have the same meaning as assigned to that expression in the Evidence Act 1950 [Act 56];
“document” shall have the same meaning as assigned to that expression in the Evidence Act 1950 [Act 56], and includes a lottery ticket;
“goods” means all kinds of movable property, and includes any chose in action and any lottery ticket or document which entitles the holder thereof to any prize, winnings or consideration for money or money’s worth on the happening of any event or contingency connected with any public lottery;
“Government” means the Government of the State of
Sarawak;
“invoice” includes any bill, delivery order, voucher and any other document similar to any invoice;
“lottery” and “lottery ticket” shall have the same meanings assigned to those expressions in the Common Gaming Houses
Act 1953 [Act 289];
“Minister” means the Minister in the Government having responsibility for financial affairs of the State;
“prescribed accounting period” means the period referred to in section 24(2) in respect of submission of returns and assessment of State sales tax imposed and payable during that period;
“sale” means the sale and disposal of taxable goods and the supply of taxable services, and, in relation to goods, includes—
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(a)
the disposal of taxable goods with the right of purchase or on terms providing that the seller retains interest in such taxable goods;
(b)
the delivery of taxable goods under any condition as to future payment;
(c)
the export of taxable goods for sale or delivery to any person outside the State except for the personal use of the person exporting the same;
(d)
the distribution, selling or supply of any taxable goods imported or conveyed into the State for re-sale, retail or re-distribution; and
(e)
transactions, in whatever form, involving betting, sweepstakes, lotteries or gaming, and “to sell” has a corresponding meaning;
“State” means the State of Sarawak;
“State financial authority” shall have the same meaning assigned to that expression in the Financial Procedure Act 1957
[Act 61];
“State sales tax” means a tax payable under this Ordinance on the sale of taxable goods and supply of taxable services within the State;
“supply”, in relation to taxable services, means sale, and includes all forms of taxable services rendered or provided, but not anything done otherwise than for a consideration;
“taxable goods” means goods of any kind or description which is subject to State sales tax imposed by this Ordinance or not exempted from such State sales tax, and “taxable services”
shall have a corresponding meaning;
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“taxable person” means any person who is involved in or undertakes the sale of taxable goods or the supply of taxable services.