Malaysia legislation
Section 13
Section 13
(2)
Where the recipient is a taxable person, the provisions of this Act shall apply to him with respect to the supply of imported services.
(3)
Where the recipient is a person other than a taxable person, tax shall be charged on the supply of such imported services and he shall be liable for any tax due and payable on that supply.
(4)
Notwithstanding section 11 and for the purposes of subsection (1), the time of supply of imported services shall, to the extent covered by any payment by the recipient, be treated to have been made when the supplies are paid for.
(5)
Notwithstanding subsection (1), when goods are imported into Malaysia under a lease agreement from a person who does not belong in Malaysia, tax shall be charged on the goods.
Place where supplier of services belongs