Malaysia legislation

Section 11C

of *SALES TAX ACT 2018

Section 11C

(2)

Notwithstanding subsection (1), this Part shall apply to any person, whatever his nationality or citizenship, beyond the geographical limits of Malaysia and the territorial waters of Malaysia, if the person—

(a)

is a seller; or

(b)

is registered under section 13 as a registered seller.

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