Untitled Document
An act to provide for the imposition and collection of goods and services tax and for matters connected therewith.
Finance Bill 2017
GST Act 2014
Finance Act 2017
Finance Act 2015
Finance Bill 2015
Finance Bill 2016
GOODS AND SERVICES TAX ACT 2014
ARRANGEMENT OF SECTIONS
PART I: PRELIMINARY
Section
- Short title and commencement
- Interpretation
- Meaning of “business”
- Meaning of “supply”
PART II: ADMINISTRATION
Section
- Director General and other officers and their responsibilities
- Recognition of office
- Public servants
- Confidentiality of information
PART III: IMPOSITION AND SCOPE OF TAX
Section
- Imposition and scope of goods and services tax, etc.
- Rate of tax
- Time of supply
- Place of supply
- Supply of imported services
- Place where supplier of services belongs
- Value of supply of goods or services
- Value of goods imported
- Zero-rated supply
- Exempt supply
PART IV: REGISTRATION
Section
- Registration of taxable person
- Liability to be registered
- Notification of liability and registration
- Cessation of liability to be registered
- Direction to treat persons as a single taxable person
- Voluntary registration
- Notification of cessation of liability or voluntary registration
- cancellation of registration
- Group registration
- Registration of partnership
- Registration of societies or similar organization
- 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
PART V: ACCOUNTING, ASSESSMENT, RECOVERY, ETC.
Section
- Issuance of tax invoice
- Production of tax invoices by computer
- Section 34a
- Section 34b
- Credit note and debit note
- 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
- Director general may disregard or vary certain arrangements
- Offsetting unpaid tax against refund
- Recovery of tax, etc., as a civil debt
- Seizure of goods for the recovery of tax, etc.
- Power to collect tax, etc., from person owing money to taxable person
- Recovery of tax from persons leaving Malaysia
- Power to require security
- Payment by instalments
- Imported goods not to be released until tax paid
- Liability of directors, etc.
PART VI: FUND FOR GOODS AND SERVICES TAX REFUND
Section
- Establishment of Fund for Goods and services Tax Refund
- Non-applicability of section 14A of the Financial Procedure Act 1957
PART VII: RELIEF, REFUND AND REMISSION
- Power of Minister to grant relief
- Refund of tax, etc., overpaid or erroneously paid
- Bad debt relief
- Relief for secondhand goods
- Recovery of tax, etc., erroneously refunded
- Tourist Refund scheme
- Remission of tax, etc.
- Remission of tax on goods lost, etc., under customs control
PART VIII: SPECIAL CASES
Section
- Non-application to Government
- Agents
- Supplies spanning change in rate or description
- Adjustment of contracts on changes in rate of tax
- Transfer of going concern
- Joint venture
- Warehousing scheme
- Approved Trader scheme
- Approved Toll Manufacturer scheme
- Approved Jeweller scheme
- Flat Rate scheme
- Capital markets
PART IX: GOODS AND SERVICES TAX RULING
Section
- Public ruling
- Advance ruling
- Finality of an advance ruling
- Ruling not applicable when provision of the Act is amended or repealed
PART X: ENFORCEMENT
Section
- Powers of enforcement, inspection and investigation
- Access to place or premises
- Magistrate may issue search warrant
- Search may be made without warrant
- Power to stop and search conveyance
- Seizure of goods, etc., the subject of an offence
- Return or disposal of movable goods
- Power of arrest
PART XI: OFFENCES AND PENALTIES
Section
- Penalty for incorrect return
- Penalty for evasion of tax, fraud
- Penalty for improperly obtaining refund, etc.
- Penalty for offences in relation to goods, invoices and receipts
- Penalty for obstructing, etc., officer of goods and services tax
- Penalty for refusing to answer question or giving false information
- Penalty for offences by authorized and unauthorized persons
- Attempts and abetments
- General penalty
- Offences by bodies of persons, etc.
- Tax, etc., to be payable notwithstanding any proceedings, etc.
PART XII: TRIALS AND PROCEEDINGS
Section
- Prosecution
- Jurisdiction to try offences
- Conviction under any other law
- Burden of proof
- Evidential provisions
- Evidentiary value of copies of electronic notice
- Evidence by certificate, etc.
- Proportional examination or testing of goods seized to be accepted by courts
- Production of a certificate of analysis
- Proof as to registration or licensing of vessel and conveyance in Malaysia or Singapore
- Proof as to tonnage or build of a craft
- Proof as to accuracy of a metre or other device for measuring petroleum
- Imprisonment for non-payment of fine
- Manner of seizure not to be enquired into on trial before court or on appeal
- Obligation of secrecy
- Protection of informers from discovery
- Forfeiture and release of goods liable to seizure
- No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
- Court to order disposal of goods seized
- Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month
- Vesting of forfeited goods in the Federal Government
- Service of summons
- Compounding of offences
- Court order
PART XIII: REVIEW AND APPEAL
Section
- Interpretation
- Application for review
- Establishment of tribunal
- Right of appeal
- Jurisdiction of tribunal
- Membership of tribunal
- Temporary exercise of functions of chairman
- Revocation of appointment
- Resignation
- Vacation of office and acting appointments
- Secretary to the tribunal and other officers
- Public servants
- Hearing of appeals
- Hearing by a single member
- Disclosure of interest
- Exclusion of jurisdiction of court
- Notice of appeal and hearing
- Negotiation for settlement
- Representation at hearing
- Evidence
- Tribunal may request for information
- Decision
- Decision and settlement to be recorded in writing
- Decision of the tribunal to be binding
- Disposal of appeal
- Appeal to the high court
- Tribunal to adopt procedure
- Want of form
- Provisions relating to costs and expenses
- Disposal of documents, etc.
- Act or omission done in good faith
PART XIV: DESIGNATED AREAS
Section
- Interpretation
- Supply of goods or services made within or between designated areas
- Goods or services imported into or supplied to or from designated area
- Supply of goods or services within Malaysia
- Declaration of goods supplied from designated area to Malaysia
- Collection of tax in designated area
- Power of minister to impose tax
PART XV: FREE COMMERCIAL ZONE
Section
- Interpretation
- Goods imported into or supplied from free commercial zone
- Supply of goods made within free commercial zone
PART XVI: MISCELLANEOUS
Section
- Power to take samples
- Persons bound to produce goods or give information, etc.
- Use of electronic service
- Service of notices
- Authentication of notices, etc.
- Free postage
- Tax agent
- Rewards
- Forms to be used
- Power of Director General to charge fees
- Application of customs legislation
- Protection of Government from liability
- Protection of officer of goods and services tax from liability
- Power to make regulations
PART XVII: REPEAL AND SAVINGS OF SALES TAX ACT 1972
Section
- Repeal and savings of sales Tax Act 1972
- Furnishing of return for the last taxable period
- Payment of sales tax when person not registered
PART XVIII: REPEAL AND SAVINGS OF SERVICE TAX ACT 1975
Section
- Repeal and savings of service Tax Act 1975
- Furnishing of return for the last taxable period
PART XIX: TRANSITIONAL PROVISIONS
Section
- Payments, invoices and importation before effective date
- Registration before effective 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
- Special refund of sales tax for goods held on hand
- Claim for special refund
- Offsetting unpaid tax, etc., against special refund
- Construction agreements made before the effective date
- Retention payments
- Unredeemed vouchers
- Supplies from machine operated by coins, token, etc.
- Things done in anticipation of the enactment of this Act
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE
FOURTH SCHEDULE
Disclaimer:
The content of this part is intended to facilitate registered person or public to make reference to the goods and services tax legislation. The text in the Official Portal e-Federal Gazette prevail.