Malaysia legislation
Section 18
Section 18
(2)
Notwithstanding subsection (1), an operator who has been assigned with a taxable period for the purposes of the *Goods and
Services Tax Act 2014 [Act 762] shall be assigned with the same taxable period for the purposes of this Act.
(3)
Notwithstanding subsection (1), an operator may apply in writing to the Director General for another taxable period.
(4)
The Director General may, upon receiving any application under subsection (3)⎯
(a)
allow the application and the taxable period shall be the period as applied for;
(b)
refuse the application and the taxable period shall remain as determined under subsection (1); or
(c)
vary the length of the taxable period or the date on which the taxable period begins or ends.
(5)
Notwithstanding subsection (1) or (4), the Director General may, as he deems fit, reassign any other taxable period for the operator.
Furnishing of returns and payment of tourism tax