GST Act Malaysia

 

GST ACT Malaysia

GST Act Malaysia Pdf

Goods and Services Tax BILL 2009

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Goods and Services Tax BILL 2009

ARRANGEMENT OF CLAUSES

Part I

PRELIMINARY

Clause

1. Short title and commencement

2. Interpretation

3. Meaning of “business”

4. Meaning of “supply”

Part II

ADMINISTRATION

5. Director General and other officers and their responsibilities

6. Recognition of office

7. Officers to be public servants

8. Confidentiality of information

Part III

IMPOSITION AND SCOPE OF TAX

9. Imposition and scope of goods and services tax

10. R ate of tax

11. Time of supply

12. Place of supply

13. Supply of imported services

14. Place where supplier or recipient of services belongs

15. Value of supply of goods or services

16. Value of goods imported

17. Zero-rated supply

18. Exempt supply

2 Bill

Part IV

REGISTRATION

Clause

19. Registration of taxable person

20. Liability to be registered

21. Notification of liability and registration

22. Cessation of liability to be registered

23. Direction to treat persons as a single taxable person

24. Voluntary registration

25. Notification of cessation of liability or voluntary registration

26. Cancellation of registration

27. Group registration

28. Registration of partnership

29. Registration of societies or similar organisation

30. Registration of branches or divisions

31. Personal representatives deemed to be taxable persons

32. Exemption from registration for persons making or intending to make

zero-rated supply

Part V

ACCOUNTING, ASSESSMENT, RECOVERY, ETC .

33. Issuance of tax invoice

34. Production of tax invoices by computer

35. Credit note and debit note

36. Duty to keep records

37. Accounting basis

38. Credit for input tax against output tax

39. A mount of input tax allowable

40. Taxable period

41. Furnishing of returns and payment of tax

42. Furnishing of declarations and payment of tax by person other than a

taxable person

Goods and Services Tax 3

Clause

43. Power to assess

44. Director General may disregard or vary certain arrangements

45. Penalty for late payment

46. Offsetting unpaid tax against refund

47. Recovery of tax, etc., as a civil debt

48. Seizure of goods for the recovery of tax, etc .

49. Power to collect tax, etc., from person owing money to taxable person

50. Recovery of tax from persons leaving Malaysia

51. Power to require security

52. Payment by instalments

53. Imported goods not to be released until tax paid

54. Liabilities of directors, etc .

Part VI

FUND FOR GST REFUND

55. Establishment of Fund for GST Refund

56. N on-applicability of section 14a of the Financial Procedure Act 1957

Part VII

RELIEF, EXEMPTION, REFUND AND REMISSION

57. Power of Minister to grant relief and exemption

58. Refund of tax, etc., overpaid or erroneously paid

59. Bad debt relief

60. Relief for second-hand goods

61. Recovery of tax, etc., erroneously refunded

62. Tourist Refund Scheme

63. R emission of tax, etc.

64. R emission of tax on goods lost, etc ., under customs control

4 Bill

Part VIII

SPECIAL CASES

Clause

65. N on-application to Government

66. A gents

67. Supplies spanning change in rate or description

68. Adjustment of contracts on changes in tax

69. Transfer of going concern

70. Joint venture

71. Warehousing Scheme

72. Approved Trader Scheme

73. Approved Toll Manufacturer Scheme

74. Approved Jeweller Scheme

75. Flat Rate Scheme

76. Equity and futures market

Part IX

GOODS AND SERVICES TAX RULING

77. Public ruling

78. Advance ruling

79. Finality of an advance ruling

80. Receiving two advance rulings

81. Ruling not applicable when provision of the Act is amended or repealed

Part X

ENFORCEMENT

82. Powers of inspection and investigation

83. Access to place or premise

84. Access to recorded information or computerized data

85. Magistrate may issue search warrant

86. When search may be made without warrant

Goods and Services Tax 5

Clause

87. Power to stop and search conveyance

88. Seizure of goods, etc., the subject of an offence

89. List of goods, etc., seized

90. Return or disposal of movable goods

91. Powers of arrest

92. Power to examine persons

93. Admissibility of statements in evidence

Part XI

OFFENCES AND PENALTIES

94. Penalty for incorrect return

95. Penalty for evasion of tax, fraud

96. Penalty for improperly obtaining refund, etc.

97. Penalty for offences in relation to goods, invoices and receipts

98. Penalty for obstructing, etc ., officer of goods and services tax

99. Penalty for refusing to answer question or giving false information

100. Penalty for offences by authorized and unauthorized persons

101. Attempts and abetments

102. General penalty

103. Offences by bodies of persons, etc.

104. Tax, etc., to be payable notwithstanding any proceedings, etc.

Part XII

TRIALS AND PROCEEDINGS

105. Prosecution

106. Jurisdiction to try offences

107. Conviction under any other law

108. Burden of proof

109. Evidential provisions

110. Evidentiary value of copies of electronic notice

6 Bill

Clause

111. Evidence by certificate, etc .

112. Proportional examination or testing of goods seized to be accepted by courts

113. Production of a certificate of analysis

114. Proof as to registration or licensing of vessel and conveyances in Malaysia or Singapore

115. Proof as to tonnage or build of a craft

116. Proof as to accuracy of a metre or other device for measuring petroleum

117. Imprisonment for non-payment of fine

118. Manner of seizure not to be enquired into on trial before court or on appeal to High Court

119. Obligation of secrecy

120. Protection of informers from discovery

121. Forfeiture and release of goods liable to seizure

122. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause

123. Court to order disposal of goods seized

124. Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month

125. Goods or amount forfeited may be delivered or refunded to the owner or other person

126. Service of summons

127. Compounding of offences

128. Court order

Part XIII

REVIEW AND APPEAL

129. Interpretation

130. Application for review and revision

131. Establishment of Tribunal

132. Right of appeal

133. Jurisdiction of Tribunal

134. Membership of Tribunal

Goods and Services Tax 7

Clause

135. Temporary exercise of functions of Chairman

136. R evocation of appointment

137. Resignation

138. Vacation of office and acting appointments

139. Secretary to the Tribunal and other officers

140. Public servant

141. Hearing of appeals

142. Hearing by a single member

143. Disclosure of interest

144. Exclusion of jurisdiction of court

145. Notice of appeal and hearing

146. Negotiation for settlement

147. Representation at hearing

148. Evidence

149. Tribunal may request for information

150. Decision

151. Decision and settlement to be recorded in writing

152. Decision of the Tribunal to be final

153. Disposal of appeal

154. Reference of question of law to the High Court

155. Further appeals

156. Tribunal to adopt procedure

157. Want of form

158. Provisions relating to costs and expenses

159. Disposal of documents, etc.

160. Act or omission done in good faith

Part XIV

DESIGNATED AREAS

161. Interpretation

162. Supply of goods or services made within or between designated areas

163. Goods or services imported into or supplied from designated area

8 Bill

Clause

164. Supply of goods or services within Malaysia

165. Declaration of goods supplied from designated area to Malaysia

166. Collection of tax in designated area

167. Power of Minister to impose tax

Part XV

MISCELLANEOUS

168. Power to take samples

169. Persons bound to produce goods or give information, etc.

170. Use of electronic service

171. Service of notices

172. Authentication of notices, etc .

173. Free postage

174. Tax agent

175. Rewards

176. Forms to be used

177. Power of Director General to charge fees

178. Application of Customs legislation

179. Protection of Government from liability

180. Protection of officer of goods and services tax from liability

181. Power to make regulations

Part XVI

REPEAL AND SAVINGS OF SALES TAX ACT 1972

182. Repeal and savings of Sales Tax Act 1972

183. Furnishing of return for the last taxable period

184. Payment of sales tax when person not registered

Goods and Services Tax 9

Part XVII

REPEAL AND SAVINGS OF SERVICE TAX ACT 1975

Clause

185. Repeal and savings of Service Tax Act 1975

186. Furnishing of return for the last taxable period

Part XVIII

TRANSITIONAL PROVISIONS

187. Payments, invoices and importation before appointed date

188. Registration before appointed date

189. Effect on sales tax and service tax

190. Value of supply of goods and services

191. Contract with no opportunity to review

192. Progressive or periodic supply

193. Rights granted for life

194. Refund of sales tax for goods held on hand

195. Claim for special refund

196. Offsetting unpaid sales tax or penalty against special refund

197. Adjustments for sales tax deduction made under section 31b of Sales

Tax Act 1972

198. Construction agreements made before the appointed date

199. Retention payments

200. Unredeemed vouchers

201. Supplies from machine operated by coins, token, etc .

First Schedule

Second Schedule

Third Schedule

Fourth Schedule

10 Bill

Goods and Services Tax 11

An Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.

[ ]

ENACTED by the Parliament of Malaysia as follows:

Part I

PRELIMINARY

Short title and commencement

1. (1) This Act may be cited as the Goods and Services Tax Act 2009.

(2) This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different parts or different provisions of this Act.

Interpretation

2. I n this Act, unless the context otherwise requires— “this Act” includes any subsidiary legislation made under this Act;

A BILL

i n t i t u l e d

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“consideration” in relation to the supply of goods or services to any person, includes any payment made or to be made, whether in money or otherwise, or any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the person or by any other person: Provided that a deposit, whether refundable or not, given in respect of the supply of goods or services shall not be considered as payment made for the supply unless the supplier applies the deposit as consideration for the supply;

 

“goods” means any kind of movable and immovable property but excludes money except—

(a) a bank note or coin before it becomes legal tender in Malaysia or in any other country; or

(b) a collector’s piece, investment article or item of numismatic interest;

 

“tax” means goods and services tax;

 

“input tax” means—

(a) any tax on any taxable supply of goods or services to a taxable person; and

(b) any tax paid or to be paid by a taxable person on any importation of goods,

and the goods or services are used or are to be used for the purposes of any business carried on or to be carried on by the taxable person:

 

Provided that where the goods or services are used or are to be used partly for the purposes of any business carried on or to be carried on by the taxable person and partly for other purposes,

tax on the supply and importation shall be apportioned so that only so much as is attributable to the purposes of his business is counted as his input tax;

 

“output tax” means any tax on any taxable supply of goods or services made by a taxable person in the course or furtherance of his business in Malaysia;

 

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“prescribed” means prescribed by regulations made under this Act;

 

“document” has the meaning assigned to it in section 3 of the Evidence Act 1950 [Act 56];

 

“excise duty” has the meaning assigned to it in section 2 of the Excise Act 1976 [Act 176];

 

“customs duty” has the meaning assigned to it in section 2 of the Customs Act 1967 [Act 235];

 

“electronic” has the meaning assigned to it in section 5 of the Electronic Government Activities Act 2007 [Act 680];

 

“import” has the meaning assigned to it in section 2 of the Customs Act 1967;

 

“invoice” includes any document similar to an invoice;

 

“tax invoice” means an invoice required to be issued by a taxable person under section 33;

 

“excise control” has the meaning assigned to it in section 2 of the Excise Act 1976;

 

“customs control” has the meaning assigned to it in section 2 of the Customs Act 1967;

 

“designated area” means Labuan, Langkawi or Tioman;

 

“Director General” means the Director General of Customs and Excise appointed under section 3 of the Customs Act 1967;

 

“computer” has the meaning assigned to it in section 2 of the Computer Crimes Act 1997 [Act 563];

 

“Labuan” means the Island of Labuan and its dependent islands, namely, Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat;

 

“Langkawi” means the Island of Langkawi and all adjacent islands lying nearer to the Island of Langkawi than to the mainland;

 

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“Malaysia” means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea-bed and subsoil of the territorial waters, and includes any area extending beyond

the limits of the territorial waters of Malaysia, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia as an area over which

Malaysia has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;

 

“Minister” means the Minister charged with the responsibility for finance;

 

“electronic notice” means any document transmitted by the registered user by way of electronic service;

 

“registered person” means a person who is registered under Part IV;

 

“taxable person” means any person who is or is liable to be registered under this Act;

 

“officer of goods and services tax” means any officer of customs acting in the fulfilment of his duties under this Act, whether the duties are assigned to him specially or generally, or expressly or by implication;

 

“senior officer of goods and services tax” means—

(a) any senior officer of customs as defined in section 2 of the Customs Act 1967; or

(b) any officer of goods and services tax conferred with the powers of a senior officer of goods and services tax under section 5;

 

“officer of customs” has the meaning assigned to it in section 2 of the Customs Act 1967;

 

“supply” has the meaning assigned to it in section 4;

 

“taxable supply” means a supply of goods or services, other than an exempt supply but includes a zero-rated supply;

 

“zero-rated supply” means a zero-rated supply under section 17;

 

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“exempt supply” means an exempt supply determined under section 18;

 

“owner”—

(a) in respect of goods, includes any person being or holding himself out to be the owner, or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods;

(b) in respect of a vessel, includes any person acting as an agent for the owner of the vessel or who receives freight or other charges payable in respect of the vessel;

 

“conveyance” includes any vessel, train, vehicle, aircraft or any other means of transport by which persons or goods can be carried;

 

“services” means anything done or to be done including the granting, assignment or surrender of any right or the making available of any facility or advantage but excludes supply of

goods or money;

 

“imported services” means any services by a supplier who belongs in a country other than Malaysia or who carries on business outside Malaysia, to a recipient who belongs in Malaysia,

and the services are consumed in Malaysia;

 

“electronic service” means the service provided by the Director General to the registered user under section 170;

 

“arrangement” means any agreement, contract, plan, understanding, scheme, trust, grant, covenant, disposition or transaction and includes all steps by which it is carried into effect;

 

“business” has the meaning assigned to it in section 3;

 

“surcharge” in respect of any default in payment of any instalment, means the charge accrued under subsection 52(3);

 

“flat rate addition” means the prescribed flat rate addition under section 75;

 

“appointed date” means the date appointed by the Minister by notification in the Gazette for the coming into operation of section 9 and Parts XVI and XVII;

 

GST Malaysia | gst act | gst bill | gst law | gst custom malaysia | gst kastam | gst customs malaysia

 

 

“usual place of residence” means—

(a) in relation to a body corporate, the place where it is incorporated or otherwise legally constituted;

(b) in relation to an unincorporated body of persons, the place where the body has its centre of administration;

(c) in relation to an individual, the place where he usually resides;

 

“taxable period” means any category of taxable period as may be assigned by the Director General to each taxable person under section 40;

 

“Tioman” means the Island of Tioman and the islands of Soyak, Rengis, Tumok, Tulai, Chebeh, Labas, Sepoi and Jahat;

 

“money” includes currencies whether of Malaysia or any other country.

 

Meaning of “business”

3. (1) I n this Act, “business” includes any trade, commerce, profession, vocation or any other similar activity, whether or not it is for a pecuniary profit.

(2) Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business:

(a) the provision by a club, association, society, managementcorporation, joint management body or organisation (for a subscription or other consideration) of the facilities or advantages available to its members or parcel proprietors, as the case may be; and

(b) the admission, for a consideration, of persons to any premises.

(3) Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.

 

GST Malaysia | gst act | gst bill | gst law | gst custom malaysia | gst kastam | gst customs malaysia

 

(4) Subject to the Second Schedule, the disposition of any business as a going concern, or of its assets or liabilities (whether or not in connection with its reorganisation or winding-up), is a supply made in the course or furtherance of the business.

(5) Where any person, in carrying on any trade, commerce, profession, vocation or any other similar activity accepts any office, any services supplied by the person as the holder of the office shall be treated as supplied in the course or furtherance of that trade, commerce, profession, vocation or any other similar activity.

Meaning of “supply”

4. (1) Subject to subsections (2) and (3), “supply” means all forms of supply, including supply of imported services, done for a consideration and anything which is not a supply of goods but is done for a consideration is a supply of services.

(2) Matters to be treated as a supply of goods or a supply of services shall be as specified in the First Schedule.

(3) Matters to be treated as neither a supply of goods nor a supply of services shall be as specified in the Second Schedule.

(4) The Minister may, by order published in the Gazette , amend the First Schedule and Second Schedule.

(5) Any order made under subsection (4) shall be laid before the Dewan Rakyat.

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GST Bill - Main
ADMINISTRATION Director General and other officers and their responsibilities
IMPOSITION AND SCOPE OF TAX Imposition and scope of goods and services tax
Rate of tax
Time of supply
Place of supply
Supply of imported services
Place where supplier or recipient of services belongs
Value of supply of good or service
Value of goods imported
Zero-rated supply
Exempt supply
REGISTRATION Registration of taxable person
Cessation of liability to be registered
Direction to treat persons as a single taxable person
Voluntary registration
Cancellation of registration
Group registration
Registration of partnership
Registration of societies or similar organisation
Registration of branches or divisions
Personal representatives deemed to be taxable persons
Exemption from registration for persons making or intending to make zero-rated supply
ACCOUNTING, ASSESSMENT, RECOVERY: Duty to keep records
Accounting basis
Credit for input tax against output tax
Amount of input tax allowable
Taxable period
Furnishing of returns and payment of tax
Furnishing of declarations and payment of tax by person other than a taxable person
Power to assess
Penalty for late payment
Recovery of tax, etc., as a civil debt
Liabilities of directors, etc.
Establishment of Fund for GST Refund
Bad debt relief
Relief for second-hand goods
Recovery of tax, etc., erroneously refunded
Tourist Refund Scheme
Remission of tax, etc.
SPECIAL CASES
GOODS AND SERVICES TAX RULING
OFFENCES AND PENALTIES
REVIEW AND APPEAL
DESIGNATED AREAS
Power of Minister to impose tax
Repeal and savings of Sales Tax Act 1972
Furnishing of return for the last taxable period
TRANSITIONAL PROVISIONS Payments, invoices and importation before appointed date
Registration before appointed date
Effect on sales tax and service tax
Value of supply of goods and services
Contract with no opportunity to review
Progressive or periodic supply
Rights granted for life
Refund of sales tax for goods held on hand
Claim for special refund
Offsetting unpaid sales tax or penalty against special
Adjustments for sales tax deduction made under section 31b
Construction agreements made before the appointed date
Retention payments
Unredeemed vouchers
Supplies from machine operated by coins, token, etc.
MATTERS TO BE TREATED AS A SUPPLY OF GOODS OR A SUPPLY OF SERVICES
MATTERS TO BE TREATED AS NEITHER A SUPPLY OF GOODS
VALUE OF SUPPLY OF GOODS OR SERVICES
NON-APPEALABLE MATTERS
EXPLANATORY STATEMENT

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