Service Tax (Amendment) Act 2019 · s 2

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s 2New section 1a

The Service Tax Act 2018 [Act 807], which is referred to as the “principal Act” in this Act, is amended by inserting after section 1 the following section:

“Territorial and extra-territorial application 1a. (1) This Act and its subsidiary legislation shall apply both within and outside Malaysia.

(2)

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

(a)

is a foreign service provider; or

(b)

is registered under section 56c as a foreign registered person.”.