Excise Act 1976
| Excise Act 1976 | |
|---|---|
 | |
| Parliament of Malaysia | |
| |
| Citation | Act 176 |
| Territorial extent | Throughout Malaysia |
| Passed by | Dewan Rakyat |
| Passed | 14 April 1976 |
| Passed by | Dewan Negara |
| Passed | 4 May 1976 |
| Royal assent | 21 June 1976 |
| Commenced | 24 June 1976 |
| Effective | [1 July 1977, P.U. (B) 351/1977] |
| Legislative history | |
| First chamber: Dewan Rakyat | |
| Bill title | Excise Bill 1976 |
| Introduced by | Richard Ho Ung Hun, Deputy Minister of Finance |
| First reading | 31 March 1976 |
| Second reading | 14 April 1976 |
| Third reading | 14 April 1976 |
| Second chamber: Dewan Negara | |
| Bill title | Excise Bill 1976 |
| Member(s) in charge | Richard Ho Ung Hun, Deputy Minister of Finance |
| First reading | [ ] |
| Second reading | 4 May 1976 |
| Third reading | 4 May 1976 |
| Amended by | |
| Finance Act 1983 [Act 293] Finance (No. 2) Act 1986 [Act 329] | |
| Related legislation | |
| Excise Act 1961 [F.M. Act 34 of 1961] Customs (Malaysia Common Tariffs) Act 1966 [Malaysia Act 18 of 1966] Excise Ordinance, 1959 [Sabah Ordinance No. 18 of 1959] Liquors Revenue Ordinance [Sabah Cap. 73] Excise Ordinance [Sarawak Cap. 27] | |
| Status: In force | |
The Excise Act 1976 (Malay: Akta Eksais 1976), is an Act of the Parliament of Malaysia. It was enacted to amend and consolidate the law pertaining to excise in Malaysia.
Structure
[edit]The Excise Act 1976, in its current form (1 January 2006), consists of 16 Parts containing 92 sections and 1 schedule (including 12 amendments).
- Part I: Preliminary
- Part II: Appointment of Officers
- Part III: Levying of Excise Duties
- Part IV: Manufacture of Dutiable Goods
- Part V: Storage of Dutiable Goods
- Part VI: Petroleum and Petroleum Products
- Part VII: Licensing
- Part VIII: Toddy
- Part VIIIA: General Provisions Affecting Vessels in Territorial Waters
- Part VIIIB: Declaration of Goods
- Part IX: Miscellaneous Provisions
- Part X: Inspection, Investigation, Search, Seizure and Arrest
- Part XI: Provisions as to Trials and Proceedings
- Part XII: Offences and Penalties
- Part XIII: Regulations
- Part XIV: Special Provisions Dealing with Labuan
- Part XV: Special Provisions Dealing with Sabah and Sarawak
- Part XVA: Special Provisions Dealing with Langkawi
- Part XVB: Special Provisions Dealing with Tioman
- Part XVC: Special Provisions Dealing with the Joint Development Area
- Part XVI: Repeal
- Schedule
References
[edit]- Paul J Davidson and Franca Ciambella. Investment in South East Asia. Butterworth-Heinemann Asia. 1995. p 119.
- Chwee Huat Tan. Financing for Entrepreneurs and Businesses. Second Edition. Ridge Books. (Singapore University Press). 2001. p 135.
External links
[edit]- Excise Act 1976
This article incorporates text from this source, which is in the public domain.
