Section 2

The Service Tax Act 2018 [Act 807] is amended by inserting after section 56 the following section:

“Powers of enforcement, inspection and investigation 56a.  For the purposes of this Act, a senior officer of service tax shall have all the powers of a police officer of whatever rank as provided for under the Criminal Procedure Code

KUALA LUMPUR

[Act 593] in relation to enforcement, inspection and investigation, and such powers shall be in addition to the powers provided for under this Act and not in derogation thereof.”.