Skip to content

Section 106B

Power to modify terms and conditions

of Sales Tax Act 2018

ActIn forceProvision 126 of 131
Section 106B

(2)

Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—

108 Laws of Malaysia ACT 806

(a)

the terms and conditions as modified; and

(b)

the date the terms and conditions as modified take effect.

(3)

The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).

(4)

For the purposes of this section, “modify” means add to, delete or vary.