Sales Tax Act 2018: Amendment of Sections 13 & 14
“Section 13 – Application for Registration” is read as follows:- Section 13(1) Any seller who is liable to be registered under section 12 shall apply to the Director General for registration as a registered seller in the prescribed form not later than the last day of the month following the month in which he is […]
Sales Tax Act 2018: New Section 11E
“Section 11C – Territorial and Extra-Territorial Application” is read as follows:- 11C(1) This Part shall apply both within and outside Malaysia. 11C(2) Notwithstanding subsection (1), this Part shall apply to any person, whatever his nationality or citizenship, beyond the geographical limits of Malaysia and the territorial waters of Malaysia, if the person— “Section 11D – […]
Sales Tax Act 2018: Amendment of Section 11B
“Section 11B – Application” is read as follows:- Section 11B(1) The provisions of this Act, except as otherwise provided in this Part and subject to the modifications in the Schedule, shall apply to low-value goods. Section 11B(2) Parts VIII, IX, IXA and XIII, and sections 3, 14, 15, 16, 23, 32, 35, 36, 37, 40, […]
Sales Tax Act 2018: Amendment of Section 11A
“Section 11A – Interpretation” is read as follows:- Section 11A For the purposes of this Part and any regulations made under this Act in relation to this Part— “low-value goods” means any prescribed goods or class of goods outside Malaysia which are sold at a price not more than a prescribed amount and brought into […]
Sales Tax Act 2018: Amendment of Section 10 – Rate Of Sales Tax
“Section 10 – Rate Of Sales Tax” is read as follows:- Section 10(1) Sales tax shall be charged and levied at the rate fixed in accordance with subsection (2) on the low-value goods sold by reference to the sale value of the low-value goods as determined under section 9. Section 10(2) The Minister may, by […]
