Malaysia legislation
Section 48
Section 48
Amendment of section 13
The Goods and Services Tax Act 2014, which is referred to as the “principal Act” in this Chapter, is amended in section 13
by substituting for subsection (4) the following subsection:
“(4) Notwithstanding section 11 and for the purposes of subsection (1), the time of supply of imported services shall be treated to have been made at the following dates whichever is the earlier:
(a)
the date when any payment is made by the recipient; or
(b)
the date when any invoice is issued by the supplier who belongs in a country other than Malaysia or who carries on business outside Malaysia.”.
Amendment of section 41