Malaysia legislation
Section 9
Section 9
New section 34a
The principal Act is amended by inserting after section 34
the following section:
“Refund by deduction of service tax 34a. (1) The Director General may direct any registered person to deduct the amount of refund against the amount of service tax to be paid from his return in section 26
if the registered person has been granted refund of service tax under paragraph 34(3)(b) or has made a deduction under section 23 or 39.
(2)
Where after the deduction has been made under subsection (1), there is any balance in the amount of refund, the balance shall be refunded to the registered person by the Director General.
(3)
Notwithstanding subsection (2), the Director General may withhold the whole or any part of any amount refundable under subsection (2) to be credited to any following or subsequent taxable period and the Director General shall treat the amount credited as payment or part payment received from the registered person.”.
Amendment of section 40