Malaysia legislation
Section 21
Section 21
Amendment of section 83
(a)
by substituting for the words “a registered person” the words “any person who is liable for any service tax due and payable”;
Service Tax (Amendment)
(b)
by substituting for the words “disposing of any of the assets of the registered person” the words “disposing of any of the assets of the person”; and
(c)
by substituting for the words “provided by the registered person” the words “provided or imported taxable services acquired by the person”.