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State Sales Tax Rate Tax Order 2021

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Type
State Subsidiary Legislation
Status
In force
Enacted
2021
Sections
3

Quick answer

About this state subsidiary legislation

State Sales Tax Rate Tax Order 2021 is Malaysia State Subsidiary Legislation, cited as State Subsidiary Legislation 2021 2021, currently marked in force and first recorded in 2021.

Opening note

Preamble

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  1. IN exercise of the powers conferred upon him by subsection 6(1) of the State Sales Tax Enactment [No.12 of 1998], the Minister hereby makes the following order: Citation and commencement

Section 2

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State sales tax shall be levied on the sale of the taxable goods specified in column (1) of the Schedule at the rate stipulated opposite thereto in column (2).

Schedule

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(1)

(2)

Taxable Goods

Rate of Tax

(1)

Marine and freshwater fish:

(a)

not from aquaculture produce whether 5% of the sale of the value live, fresh, chilled or frozen, fit for human of taxable goods.

consumption taken out of Sabah.

(b)

from aquaculture produce whether fresh,

5% of the sale of the value chilled or frozen, fit for human consumption of taxable goods.

taken out of Sabah.

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(2)

Crustaceans:

(a)

marine crustaceans other than prawn 5% of the sale of the value from aquaculture produce whether live, fresh, of taxable goods.

chilled or frozen, fit for human consumption taken out of Sabah.

(b)

freshwater crustacean whether live, fresh,

5% of the sale of the value chilled or frozen, fit for human consumption of taxable goods.

taken out of Sabah.

(c)

lobster and crab whether live, fresh, chilled 10% of the sale of the value or frozen, fit for human consumption taken out of taxable goods.

of Sabah.

(3)

Molluscs, cephalopoda, aquatic plants which 5% of the sale value of include seaweed and other aquatic invertebrates taxable goods.

live, fresh, chilled or frozen, fit for human consumption taken out of Sabah.

Revocation

3. State Sales Tax (Rate of Tax) Order 2014 is revoked.

Dated 19 April 2021

DATUK SERI PANGLIMA HAJI HAJIJI BIN HAJI NOOR

Minister of Finance

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