SALES TAX ACT 1972 (ACT 64) & REGULATIONS (AS AT 5TH JANUARY 2010)

• Corporate Author: Malaysia
• Format: Book
• Language: English
• Published: Petaling Jaya, Selangor International Law Book Services 2010
• Series: Law of Malaysia
• Subjects: Sales tax > Law and legislation > Malaysia
• Online Access: Click Here to View Status and Holdings.

 An Act to make provision for the charging, levying and collect ing of sales tax. [29th February, 1972.) BE IT ENACTED by the Duli Yang Maha Mulia Seri Paduka Baginda Yang di-Pertuan Agong with the advice and consent of the Dewan Negara and Dewan Rakyat in Parliament as sembled, and by the authority of the same, as follows: PART I PRELIMINARY 1. Short title, commencement and application. (1) This Act may be cited as the Sales Tax Act 1972, and shall come into force on such date as the Minister may by notification in the *Gazette appoint, such date not being earlier than that on which the notification is published. (2) This Act shall apply throughout Malaysia. (3) This Act shall not apply to the area known as the Joint Ins. Act Development Area.