Service Tax (Amendment) Act 2019 · As enacted
22. Amendment of section 26a
Official textFrom Laws of Malaysia Online, unchanged
Section 26a of the principal Act is amended—
by renumbering the existing subsection (3) as subsection (4);
by renumbering the existing subsection (4) as subsection (3);
in subsection (3) as renumbered, by deleting the word
“taxable”;
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in subsection (5)—
by substituting for the words “subsection (3)” the words “subsection (4)”; and
by substituting for the words “paragraph (4)(c)”
the words “paragraph (3)(c)”;
in subsection (6)—
by substituting for the words “The court” the words “In addition to any fine imposed by the court under subsection (4), the court”;
by substituting for the words “subsection (3)” the words “subsection (4)”; and
by substituting for the words “subsection (4)” the words “subsection (3)”; and
in subsection (7)—
by substituting for the words “subsection (3)” the words “subsection (4)”; and
by substituting for the words “subsection (4)” the words “subsection (3)” wherever appearing.