Malaysia legislation

Section 61

of *TOURISM TAX ACT 2017

Section 61

(a)

personally upon the person;

(b)

by sending it to the person by registered post; or

(c)

by electronic service.

(2)

A notice, direction or other document sent to a person by registered post shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if the notice, direction or other document was addressed—

(a)

in the case of a company, a firm, a society, an association or other body of persons—

(i)

to its registered office;

(ii)

to its last-known address; or

(iii)

to any person authorized by it to accept service of process; and

(b)

in the case of an individual, to his last-known address.

58

Law of Malaysia

(3)

Where a person has given his consent for a notice to be served on him through the electronic service, the notice shall be deemed to have been served at the time when the electronic notice is transmitted to his account through the electronic service.

Use of electronic service