Section 5
Form of licence.
State Subsidiary LegislationIn force
State Sales Tax Regulations 1999
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- Enacted
- 1999
- Sections
- 50
State Sales Tax Regulations 1999 is Malaysia State Subsidiary Legislation, cited as State Subsidiary Legislation 1999 1999, currently marked in force and first recorded in 1999.
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(No. 12 of 1998)
STATE SALESTAX REGULATIONS 1999
(G.N.S. 4 of 1999)
Section 6
Security for due compliance and protection of revenue.
Section 7
Display of licence.
Section 8
[Deleted by G.N.S. 24/2018]
1
Part I
Regulation
Section 1
Section 2
Citation and commencement.
Interpretation.
Part II
Section 3
Taxable goods.
Part III
Section 4
Part IV
DISPLAY OF STATE SALES TAX AND TAX INVOICES
Section 9
Display of State sales tax.
Section 10
Contents of tax invoices.
Section 18
Determination of sale value in special cases.
Section 18A
Determination of sale value for petroleum products.
Section 19
State sales tax offices.
Section 20
Requirement, direction, demand or permission.
2
Part V
Section 11
Manner of keeping records.
Part VI
RETURNS
Section 12
Section 13
Section 14
Section 15
Return for taxable period.
Taxable person to deliver return whether or not taxable goods are sold.
Where returns shall be delivered.
[Deleted by G.N.S 24/2018]
Part VII
Section 16
Section 17
Payment of State sales tax, penalty, etc.
Hours of payment.
Part VIII
FIRST SCHEDULE -
Form 1 - Application for a licence as a taxable person.
Form 2 - Licence.
Form 3 - Notice to furnish security.
Form 4 - Return of State sales tax.
Form 5 - [Deleted by G.N.S 24/18]
SECOND SCHEDULE
4
LIST OF AMENDMENTS
G.N.S. No.
Regulations amended
Effective date of amendment 10/1999
Second Sch.
01-01-2000 1/2016
Second Sch.
01-01-2015 24/2018
General Amendment [Substitute the words 01-01-2019
‘proper officer” wherever appearing the words “proper officer of State sales tax”],
6, 8, 10, 11,14, 15, 16, 17, First Schedule 20/2018
Second Sch.
01-04-2020 6/2021
Second Sch.
01-05-2021 2/2022
Second Sch.
01-02-2022 7/2022
Second Sch.
01-08-2022 11/2022
Second Sch.
01-12-2022 9/2023
Second Sch.
01-10-2023 14/2024
Second Sch.
01-04-2024 23/2024
Second Sch.
01-01-2025
2/2025
9/2025
Second Sch.
10, 17 and 18A
01-02-2025
01-10-2025
5
Opening note
Preamble
- In exercise of the powers conferred upon him by section 61 of the State Sales Tax Enactment 1998, the Minister of Finance hereby makes the following regulations:
PRELIMINARY
Citation and commencement.
Section 1
These regulations may be cited as the State Sales Tax Regulations 1999 and shall come into force on the 1st day of April 1999.
Interpretation.
Section 2
In these regulations –
"Director" means the Director of State Sales Tax;
"Enactment" means the State Sales Tax Enactment 1998 [En. No. 12 of 1998.];
"Form" means any form prescribed in the First Schedule;
"full working day" means any day which is not a weekly rest day or half working day;
"licence" means a licence issued under section 10 of the Enactment, and includes any amendment to the particulars in the licence;
"licensed bank" has the same meaning assigned to that expression by the Banking and
Financial Institutions Act 1989 [Act 372.];
"public holiday" means a public holiday declared under the Holidays Ordinance
[Cap. 56.];
"taxable goods" means any goods referred to in the Second Schedule;
"weekly rest day" means Sunday.
CHARGE TO
TAX
Taxable goods.
Section 3
The taxable goods referred to in section 4 of the Enactment shall be those set out in the
Second Schedule.
LICENCING
Section 4
Application for licence
(1)
Every application for a licence as a taxable person under section 10 of the Enactment shall be made in Form 1 as prescribed in the First Schedule.
(2)
Every application for a licence shall be submitted to the Director. The Director may require the applicant to produce or furnish such documents or particulars in support of or for the purpose of considering the application.
(3)
Every application by a body or corporate or by a sole proprietorship or by an unincorporated body shall be made by a director or by a person duly authorized by that body, and in the case of a partnership, the application shall be made by the managing partner thereof.
Section 5
Form of licence
A licence as a taxable person shall be in Form 2 as prescribed in the First Schedule.
Security for due compliance and protection of revenue.
Section 6
(1)
Where the Director requires a taxable person pursuant to section 10(3) of the Enactment, to furnish security for due compliance of the provisions of the Enactment and protection of revenue, he shall issue to the taxable person a notice in Form 3 as prescribed in the First Schedule directing such security to be furnished within the time as specified in the notice on the taxable person.
(2)
The nature of such security may, in the discretion of the Director, be in the form of cash deposit, a guarantee from a licensed bank or such other form of security as the Director may determine to be appropriate.
6
7
Displayof licence.
Section 7
Every taxable person licensed under these regulations shall display the licence in a conspicuous place at the place of business as stipulated in the licence.
Section 8
[Deleted by G.N.S. 24/2018]
DISPLAY OF STATE SALES TAX AND TAX INVOICES
Display of State sales tax.
Section 9
(1)
Every taxable person shall show or indicate clearly on every receipt, bill, tax invoice or other documents evidencing or representing any sale of taxable goods the amount of State sales tax or the rate thereof charged on the sale value of the taxable goods concerned in accordance with the provisions of the Enactment.
(2)
State sales tax may be shown or endorsed on the documents described in paragraph (1) or with the approval of the Director, shown or indicated on the taxable goods sold by the taxable person.
Contents of tax invoices.
Section 10
(1)
Except as the Director may otherwise allow, a taxable person providing a tax invoice in accordance with regulation 9 or any other regulations made under the Enactment, shall state thereon the following particulars:
(f)
for each description, the quantity of the taxable goods and the amount payable, excluding State sales tax;
(g)
the total amount payable excluding State sales tax, the rate of State sales tax and total State sales tax chargeable shown as a separate amount;
(i)
any amount expressed in a currency other than Malaysian currency shall be converted into Malaysian currency at the exchange rate prevailing at the time of sale of the taxable goods as determined by Bank Negara Malaysia;
and
(2)
Where a taxable person provides an invoice containing the particulars prescribed in paragraph (1) and specifying thereon any goods which are not taxable goods, he shall, unless the Director otherwise determines, distinguish on the invoice between the goods which are not taxable goods and state separately the gross total amount payable in respect of each.
RECORDS
Manner of keeping records.
Section 11
(1)
Every taxable person shall keep records relating to State sales tax.
(2)
For the purposes of these regulations, records include:
(o)
any document in electronically readable form or equipment containing or storing any accounts or records of transactions of taxable goods.
(3)
The taxable person shall keep and maintain such records at his place of business in
Sabah as stipulated in the licence or such other place as may be approved in writing by the
Director, and shall make available such records for inspection by the Director or any person duly authorized by him who may also make copies thereof.
RETURNS
Return for taxable period.
Section 12
(1)
Every return for each taxable period required to be delivered to the proper officer of
State sales tax under section 14 of the Enactment shall be in Form 4 as prescribed in the First
Schedule.
(2)
The proper officer of State sales tax may by notice in writing require a taxable person during any taxable period to submit to him, interim returns or information on the amount and sale value of taxable goods or to furnish such information as the proper officer of State sales tax may require to enable him to make an assessment of the State sales tax payable during that taxable period.
10
Taxable person to deliver return whether or not taxable goods are sold.
Section 13
Every taxable person shall, for each taxable period, deliver to the proper officer of State sales tax a return in Form 4 as prescribed in the First Schedule, whether or not any taxable goods are sold, and whether or not any State sales tax is payable for such taxable period.
Section 14
Returns shall be delivered
(1)
Returns shall be delivered either personally or by post to the proper officer of State sales tax at the State sales tax office or through electronic service.
(2)
Returns shall be deemed to be delivered -
(a)
in the case of personal delivery, when such returns are received by the Director or proper officer of State sales tax at the State sales tax office;
(c)
in the case of electronic service, when such returns have been received by the Director or proper officer of State sales tax through electronic service.
Section 15
[Deleted by G.N.S 24/2018]
PAYMENT OF STATE SALES TAX AND INCIDENTAL MATTERS
Section 16
Payment of sales tax, etc.
(1)
Any State sales tax due and payable, any surcharge, or penalty, fee or other money payable, under the Enactment shall be made either by cheque, bank draft or electronic banking.
(2)
Any cheque or bank draft for payment of State sales tax, any surcharge, or other penalty, fee or other money payable shall be made payable to “The State Government of
Sabah”.
11
(3)
Any State sales tax, any surcharge, or other penalty, fee or other money payable shall be deemed to be paid when payment is received by the Director at the State sales tax office provided that -
(a)
where any cheque or bank draft is received by the Director and is not paid on presentation, the amount shall be deemed not to have been received notwithstanding any receipt given until such amount is duly paid to the State Government of Sabah;
or
(b)
where a payment is made through a bank, the amount shall be deemed not to have been received until such amount is lodged to the credit of the State Government of
Sabah.
Section 17
Office hours and hours of payment
(1)
The ordinary hours during which the State sales tax office shall be open for State sales tax matters from 8.00 am to 5.00 pm on Monday to Friday.
(2)
For the purposes of receiving returns and payments of State sales tax, any surcharge, or other penalty, fee or other money payable through the electronic service, the ordinary hours shall be from 8.00 am to 11.30 pm on any day of the week.
(2A)
For the purposes of receiving any returns and payment of State sales tax, surcharge, penalty, fee or other money payable, if the last day falls on a weekly rest day or a public holiday, then the last day to receive such return and payment is on the day immediately after such weekly rest day or public holiday.
(3)
The State sales tax office shall be closed -
(b)
on each day declared as a public holidays,
Provided that where any two or all of the days specified in paragraphs (a) and (b) fall on the same day the office will be closed on the following day and if such latter day is already a day specified in paragraphs (a) and (b) such office shall be closed on the next following day.
12
MISCELLANEOUS
Determination of sale value in special cases.
Section 18
Where the State sales tax is included in or intended or deemed to form part of the sale price of any taxable goods, the Director may determine the sale value of the taxable goods for the purpose of assessing the amount of State sales tax comprised in the said sale price.
Section 18A
Determination of sale value for petroleum products
The sale value for the following petroleum products shall be determined as follows:
(a)
for crude petroleum oil and condensate, in accordance with the
Notification of Value of Crude Petroleum Oil made under section 12 of the Customs Act 1967 [Act 235] in the corresponding period multiplied by the sales volume;
(b)
for liquefied natural gas, the monthly Malaysia Reference Price in the corresponding period multiplied by the sales volume;
(c)
for natural gas to Labuan, the monthly Malaysia Reference Price in the corresponding period multiplied by 0.85 and the sales volume, or the actual price of such petroleum products stated in the invoice issued by the taxable person, whichever is higher.
13
State sales tax offices.
Section 19
The location of the State sales tax office are as follows:
(b)
such other address as the Director may designate by notification in the Gazette.
Requirement, direction, demand or permission.
Section 20
Except as otherwise provided in these regulations, any requirement, direction, demand or permission by the Director, under or for the purpose of these regulations, may be made or given by a notice in writing, or otherwise.
14
FIRST SCHEDULE
FORM 1
APPLICATION FOR A LICENCE AS A TAXABLE PERSON
(Regulation 4 (1))
PLEASE TYPE OR USE BLOCK LETTERS ONLY
1)
2)
3)
4)
5)
6) COMPANY’S ANNUAL ACCOUNTING PERIOD ENDS ON THE
DAY/MONTH
(For partnership, please also fill item 10 overleaf)
DAY/MONTH/YEAR
REGISTRATION NO.:
DATE :
DAY/MONTH/YEAR
:
15
BRANCHES
7) DESCRIBE YOUR MAIN BUSINESS ACTIVITY IN FULL
8) DESCRIPTION OF TAXABLE GOODS:
NO
TYPES OF TAXABLE GOODS
CLASSIFICATION / CUSTOMS
HS CODE / TARIFF
ESTIMATE ANNUAL TURNOVER
(RM)
ESTIMATE ANNUAL
STATE SALES TAX
TURNOVER (RM)
NO
NAMES OF PARTNERS
PERSONAL ADDRESS
IDENTITY CARD /
PASSPORT NO.
NATIONALITY
SIGNATURE
A)
NAME OF AGENT
ADDRESS
B)
NAME OF BRANCHES
ADDRESS
(IF SPACE ALLOCATED IS INSUFFICIENT ATTACH SEPARATE SHEET)
16
12) I, HEREBY DECLARE THAT ALL THE DETAILS AND INFORMATION GIVEN IN THIS FORM AND ANY ACCOMPANYING DOCUMENTS
ARE TRUE AND COMPLETE
DATE
SIGNATURE
COMMENTS:
APPROVED
(Indicate(/) where relevant
NOT APPROVED
DATE
17
FORM 2
STATESALES TAX REGULATIONS 1999
LICENCE
(Regulation 5)
Licence No. .............................................................................
This is to certify that .....................................................................................................
of
............................................................................................................. .....................
(Registered address of business)
with business operation premises at ...........................................................................
(Full address of business in Sabah)
Is licensed as a taxable person under section 10 of the State Sales Tax Enactment 1998 for the sale of the following taxable goods, viz:
Date:
................................................
Director of State Sales Tax,
Sabah.
18
FORM 3
NOTICE TO FURNISH SECURITY
(Regulation 6(1))
To:
Opening note
Preamble
- Pursuant to section 10(3) of the State Sales Tax Enactment 1998, you are hereby required to furnish to the Director security for due compliance of the provisions of the Enactment and the protection of revenue in the sum of ... within . ... . from the date of service of this notice.
Section 2
The form of security required from you is *Cash Deposit/Guarantee from licensed bank/............................................
Date:
…………………………………..
Director of State Sales Tax,
Sabah.
* Delete whichever is inapplicable.
19
FORM 4
RETURN OF STATE SALES TAX
(Regulations 12 & 13)
To:
The Director of State Sales Tax, Sabah, at ...............................................................
RETURNFOR THE TAXABLE PERIOD..................
Section 1
Name of taxable person: .............................................................................
Section 2
State sales tax licence no:.........................................................................
Section 3
Address: .....................................................................................................
Section 4
Nature of taxable goods:..............................................................................
Section 5
Total sale value of taxable goods sold during the taxable period RM:……………..……..
Section 6
Quantity sold: ............................................................................
Section 7
Amount of State sales tax due and payable is RM:.........................................
Declaration:
I, as a person duly authorized by ........................................................................... , hereby
(taxable person)
declare that this return is true, correct and complete in every particular and the total sale value of the taxable goods stated above has been determined in accordance with section 5 of the State
Sales Tax Enactment 1998 and the State Sales Tax Regulations 1999.
Signature
:
.........................................................
Name of Person Making Declaration
:
.........................................................
Identity Card No.
:
........................................................
Date
:
........................................................
FOR OFFICIAL USEONLY
Date of Receipt of Return
:
........................................................
Receiver officer
:
........................................................
20
SECOND SCHEDULE
(Regulation 3)
(2)
Lottery Ticket
Gambling via Slot Machine
Marine and freshwater fish:
not from aquaculture produce whether live, fresh, chilled or frozen, fit for human consumption taken out of Sabah; or from aquaculture produce whether fresh, chilled or frozen, fit for human consumption taken out of Sabah.
(5)
Petroleum products:
(6)
Crustaceans:
(a)
marine crustaceans other than prawn from aquaculture produce whether live, fresh, chilled or frozen, fit for human consumption taken out of Sabah;
(b)
freshwater crustacean whether live, fresh, chilled or frozen, fit for human consumption taken out of Sabah; or
(c)
lobster and crab whether live, fresh, chilled or frozen, fit for human consumption taken out of Sabah.
21
(7)
Molluscs, cephalopoda, aquatic plants which include seaweed and other aquatic invertebrates live, fresh, chilled or frozen, fit for human consumption taken out of Sabah.
(9)
Silica Sand/Silica taken out of Sabah
Oil Palm Biomass Product taken out of Sabah:
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