Malaysia legislation

Section 29

of GOODS AND SERVICES TAX ACT 2014

Section 29

(2)

Where anything is required to be done under this Act by or on behalf of the society or similar organization, the affairs of which are managed by a committee, or committee of its members, it shall be the joint and several responsibility of—

(a)

every member holding office as president, chairman, treasurer, secretary or any similar office; or

(b)

in default of any such member, every member holding office as a member of a committee, except that if it is to be done or done strictly by any official or committee member, it shall be regarded as sufficient compliance with the requirement.

Act 762 BI Teks 1.indd 44 6/19/14 5:56:12 PM

Goods and Services Tax 45

Registration of branches or divisions