Service Tax (Amendment) Act 2019 · s 51

Suggest a correction

Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.

What is wrong?Wrong or mistyped wordsWrong structure or numberingWrong title or detailsText that appears twice

What should change, and whyUp to 2,000 characters.The text as it should read (optional)

51.
Registration before effective date
(1)	 A foreign service provider who provides digital services before the coming into operation of Part IXa as introduced in section 37 of this Act (“Part IXa”) shall be liable to be registered under this Act if there are reasonable grounds for believing that the total value of his digital services provided in the month of the coming into operation of Part IXa and eleven months immediately succeeding such month will exceed the total value of digital service as prescribed under section 56b as introduced in section 37 of this Act.
(2)	 Any foreign service provider who is liable to be registered under subsection (1) shall apply to the Director General to be registered as a foreign registered person and the application shall be made three months before the date of coming into operation of Part IXa.
(3)	 The Director General may register the foreign service provider under subsection (1) with effect from the effective date appointed under section 1 of this Act or from a later date as the
Director General may determine.
(4)	 Any foreign service provider who contravenes subsection (2)
commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both.

Service Tax (Amendment)

Edit the text above. Up to 20,000 characters.Where you checked it (optional)A link to the official version, if you have one.

The text as we hold it

Open the official text

s 51Registration before effective date

(1)

A foreign service provider who provides digital services before the coming into operation of Part IXa as introduced in section 37 of this Act (“Part IXa”) shall be liable to be registered under this Act if there are reasonable grounds for believing that the total value of his digital services provided in the month of the coming into operation of Part IXa and eleven months immediately succeeding such month will exceed the total value of digital service as prescribed under section 56b as introduced in section 37 of this Act.

(2)

Any foreign service provider who is liable to be registered under subsection (1) shall apply to the Director General to be registered as a foreign registered person and the application shall be made three months before the date of coming into operation of Part IXa.

(3)

The Director General may register the foreign service provider under subsection (1) with effect from the effective date appointed under section 1 of this Act or from a later date as the

Director General may determine.

(4)

Any foreign service provider who contravenes subsection (2)

commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both.

Service Tax (Amendment)