Malaysia legislation

Section 182

of GOODS AND SERVICES TAX ACT 2014

Section 182

(2)

The person referred to in subsection (1) shall—

(a)

state—

(i)

the amount of service tax, for the whole or any part of the payment for any taxable service provided, not received within a period of twelve calendar months preceding the last taxable period; and

(ii)

the amount of service tax on all taxable service provided in the last taxable period; and

Goods and Services Tax 147

(b)

pay tax in accordance with section 14 of the Service Tax

Act 1975.

(3)

For the purposes of this section, “last taxable period” means the period of two calendar months or part of it ending on the effective date.

Read in full context — GOODS AND SERVICES TAX ACT 2014 →