Malaysia legislation

Section 76

of GOODS AND SERVICES TAX ACT 2014

Section 76

(2)

The Director General may withdraw, either wholly or partly, any public ruling made under this section.

Act 762 BI Teks 1.indd 91 6/19/14 5:56:15 PM

Act 762

(3)

Notwithstanding any provision of this Act, where a public ruling in subsection (1) applies to any person in relation to an arrangement and the person applies the provision in the manner stated in the ruling, the Director General shall apply the provision in relation to the person and the arrangement in accordance with the ruling.

Advance ruling

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