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State Subsidiary LegislationIn force

State Sales Tax Rate Tax Order 2024

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Enacted
2024
Sections
2

State Sales Tax Rate Tax Order 2024 is Malaysia State Subsidiary Legislation, cited as State Subsidiary Legislation 2024 2024, currently marked in force and first recorded in 2024.

Front matterCover and publication detailsOpen

STATE SALES TAX ENACTMENT 1998

(No. 12 of 1998)

STATE SALES TAX (RATE OF TAX) ORDER 2024

(G.N.S 13 of 2024)

1

Opening note

Preamble

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

This order may be cited as the State Sales Tax (Rate of Tax) Order 2024.

(2)

This Order comes into operation on 1 April 2024.

Rate of State sales tax on taxable goods

State sales tax shall be levied on the taxable goods prescribed in column

(1)

of the Schedule at the rate stipulated opposite thereto in column (2).

(1)

Taxable Goods

(2)

Rate of Tax 1.

Silica Sand /Silica taken out of Sabah 5%

FOR REFERENCE ONLY (May 2024)

(1)

(2)

Taxable Goods Rate of Tax

2. Oil Palm Biomass Product taken out Sabah:

(a)

Empty Fruit Bunch

7.5%

(b)

Mesocarp Fibre

7.5%

(c)

Palm Kernel Shell

7.5%

(d)

Palm Oil Mill Effluent 7.5%

(e)

Oil Palm Trunk

7.5%

(f)

Oil Palm Frond 7.5%

Made this 6 March 2024

DATUK SERI PANGLIMA HAJI MASIDI BIN MANJUN

Minister of Finance

2

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