Malaysia legislation
Section 25
Section 25
Section 28 of the principal Act is amended—
(a)
in subsection (2), by inserting after the words “taxable service” the words “or digital service” wherever appearing;
and
(b)
in subsection (3)—
(i)
in paragraph (a), by substituting for the words
“or 22” the words “, 22 or 56g”;
(ii)
in paragraph (b), by inserting after the words
“taxable service” the words “or digital service”
wherever appearing; and
(iii)
in paragraph (c), by inserting after the words
“registered person” the words “or foreign registered person”.
Service Tax (Amendment)
15
Amendment of section 29