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Skip Navigation LinksHome/Legislation & Guides/GST Act 2014
GST Act 2014
Last Updated : 2/7/2014 10:36
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

  1. Short title and commencement
  2. Interpretation
  3. Meaning of “business”
  4. Meaning of “supply”

PART II: ADMINISTRATION

Section

  1. Director General and other officers and their responsibilities
  2. Recognition of office
  3. Public servants
  4. Confidentiality of information

PART III: IMPOSITION AND SCOPE OF TAX

Section

  1. Imposition and scope of goods and services tax, etc.
  2. Rate of tax
  3. Time of supply
  4. Place of supply
  5. Supply of imported services
  6. Place where supplier of services belongs
  7. Value of supply of goods or services
  8. Value of goods imported
  9. Zero-rated supply
  10. Exempt supply

PART IV: REGISTRATION

Section

  1. Registration of taxable person
  2. Liability to be registered
  3. Notification of liability and registration
  4. Cessation of liability to be registered
  5. Direction to treat persons as a single taxable person
  6. Voluntary registration
  7. Notification of cessation of liability or voluntary registration
  8. cancellation of registration
  9. Group registration
  10. Registration of partnership
  11. Registration of societies or similar organization
  12. Registration of branches or divisions
  13. Personal representatives deemed to be taxable persons
  14. Exemption from registration for persons making or intending to make zero-rated supply

PART V: ACCOUNTING, ASSESSMENT, RECOVERY, ETC.

Section

  1. Issuance of tax invoice
  2. Production of tax invoices by computer
    1. Section 34a
    2. Section 34b
  3. Credit note and debit note
  4. Duty to keep records
  5. Accounting basis
  6. Credit for input tax against output tax
  7. Amount of input tax allowable
  8. Taxable period
  9. Furnishing of returns and payment of tax
  10. Furnishing of declarations and payment of tax by person other than a taxable person
  11. Power to assess
  12. Director general may disregard or vary certain arrangements
  13. Offsetting unpaid tax against refund
  14. Recovery of tax, etc., as a civil debt
  15. Seizure of goods for the recovery of tax, etc.
  16. Power to collect tax, etc., from person owing money to taxable person
  17. Recovery of tax from persons leaving Malaysia
  18. Power to require security
  19. Payment by instalments
  20. Imported goods not to be released until tax paid
  21. Liability of directors, etc.

PART VI: FUND FOR GOODS AND SERVICES TAX REFUND

Section

  1. Establishment of Fund for Goods and services Tax Refund
  2. Non-applicability of section 14A of the Financial Procedure Act 1957

PART VII: RELIEF, REFUND AND REMISSION

  1. Power of Minister to grant relief
  2. Refund of tax, etc., overpaid or erroneously paid
  3. Bad debt relief
  4. Relief for secondhand goods
  5. Recovery of tax, etc., erroneously refunded
  6. Tourist Refund scheme
  7. Remission of tax, etc.
  8. Remission of tax on goods lost, etc., under customs control

PART VIII: SPECIAL CASES

Section

  1. Non-application to Government
  2. Agents
  3. Supplies spanning change in rate or description
  4. Adjustment of contracts on changes in rate of tax
  5. Transfer of going concern
  6. Joint venture
  7. Warehousing scheme
  8. Approved Trader scheme
  9. Approved Toll Manufacturer scheme
  10. Approved Jeweller scheme
  11. Flat Rate scheme
  12. Capital markets

PART IX: GOODS AND SERVICES TAX RULING

Section

  1. Public ruling
  2. Advance ruling
  3. Finality of an advance ruling
  4. Ruling not applicable when provision of the Act is amended or repealed

PART X: ENFORCEMENT

Section

  1. Powers of enforcement, inspection and investigation
  2. Access to place or premises
  3. Magistrate may issue search warrant
  4. Search may be made without warrant
  5. Power to stop and search conveyance
  6. Seizure of goods, etc., the subject of an offence
  7. Return or disposal of movable goods
  8. Power of arrest

PART XI: OFFENCES AND PENALTIES

Section

  1. Penalty for incorrect return
  2. Penalty for evasion of tax, fraud
  3. Penalty for improperly obtaining refund, etc.
  4. Penalty for offences in relation to goods, invoices and receipts
  5. Penalty for obstructing, etc., officer of goods and services tax
  6. Penalty for refusing to answer question or giving false information
  7. Penalty for offences by authorized and unauthorized persons
  8. Attempts and abetments
  9. General penalty
  10. Offences by bodies of persons, etc.
  11. Tax, etc., to be payable notwithstanding any proceedings, etc.

PART XII: TRIALS AND PROCEEDINGS

Section

  1. Prosecution
  2. Jurisdiction to try offences
  3. Conviction under any other law
  4. Burden of proof
  5. Evidential provisions
  6. Evidentiary value of copies of electronic notice
  7. Evidence by certificate, etc.
  8. Proportional examination or testing of goods seized to be accepted by courts
  9. Production of a certificate of analysis
  10. Proof as to registration or licensing of vessel and conveyance in Malaysia or Singapore
  11. Proof as to tonnage or build of a craft
  12. Proof as to accuracy of a metre or other device for measuring petroleum
  13. Imprisonment for non-payment of fine
  14. Manner of seizure not to be enquired into on trial before court or on appeal
  15. Obligation of secrecy
  16. Protection of informers from discovery
  17. Forfeiture and release of goods liable to seizure
  18. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
  19. Court to order disposal of goods seized
  20. Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month
  21. Vesting of forfeited goods in the Federal Government
  22. Service of summons
  23. Compounding of offences
  24. Court order

PART XIII: REVIEW AND APPEAL

Section

  1. Interpretation
  2. Application for review
  3. Establishment of tribunal
  4. Right of appeal
  5. Jurisdiction of tribunal
  6. Membership of tribunal
  7. Temporary exercise of functions of chairman
  8. Revocation of appointment
  9. Resignation
  10. Vacation of office and acting appointments
  11. Secretary to the tribunal and other officers
  12. Public servants
  13. Hearing of appeals
  14. Hearing by a single member
  15. Disclosure of interest
  16. Exclusion of jurisdiction of court
  17. Notice of appeal and hearing
  18. Negotiation for settlement
  19. Representation at hearing
  20. Evidence
  21. Tribunal may request for information
  22. Decision
  23. Decision and settlement to be recorded in writing
  24. Decision of the tribunal to be binding
  25. Disposal of appeal
  26. Appeal to the high court
  27. Tribunal to adopt procedure
  28. Want of form
  29. Provisions relating to costs and expenses
  30. Disposal of documents, etc.
  31. Act or omission done in good faith

PART XIV: DESIGNATED AREAS

Section

  1. Interpretation
  2. Supply of goods or services made within or between designated areas
  3. Goods or services imported into or supplied to or from designated area
  4. Supply of goods or services within Malaysia
  5. Declaration of goods supplied from designated area to Malaysia
  6. Collection of tax in designated area
  7. Power of minister to impose tax

PART XV: FREE COMMERCIAL ZONE

Section

  1. Interpretation
  2. Goods imported into or supplied from free commercial zone
  3. Supply of goods made within free commercial zone

PART XVI: MISCELLANEOUS

Section

  1. Power to take samples
  2. Persons bound to produce goods or give information, etc.
  3. Use of electronic service
  4. Service of notices
  5. Authentication of notices, etc.
  6. Free postage
  7. Tax agent
  8. Rewards
  9. Forms to be used
  10. Power of Director General to charge fees
  11. Application of customs legislation
  12. Protection of Government from liability
  13. Protection of officer of goods and services tax from liability
  14. Power to make regulations

PART XVII: REPEAL AND SAVINGS OF SALES TAX ACT 1972

Section

  1. Repeal and savings of sales Tax Act 1972
  2. Furnishing of return for the last taxable period
  3. Payment of sales tax when person not registered

PART XVIII: REPEAL AND SAVINGS OF SERVICE TAX ACT 1975

Section

  1. Repeal and savings of service Tax Act 1975
  2. Furnishing of return for the last taxable period

PART XIX: TRANSITIONAL PROVISIONS

Section

  1. Payments, invoices and importation before effective date
  2. Registration before effective date
  3. Effect on sales tax and service tax
  4. Value of supply of goods and services
  5. Contract with no opportunity to review
  6. Progressive or periodic supply
  7. Rights granted for life
  8. Special refund of sales tax for goods held on hand
  9. Claim for special refund
  10. Offsetting unpaid tax, etc., against special refund
  11. Construction agreements made before the effective date
  12. Retention payments
  13. Unredeemed vouchers
  14. Supplies from machine operated by coins, token, etc.
  15. 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.

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