Malaysia legislation
Section 3
Section 3
New section 38a
The principal Act is amended by inserting after section 38
the following section:
“Refund of service tax, etc., to a foreign registered person 38a. (1) Where the Director General is satisfied that the refund under section 38 is to be made to a foreign registered person, the Director General may withhold the whole or any part of such refundable amount to be credited to any following or subsequent taxable period.
(2)
The Director General shall treat the amount credited as payment or part payment received from the foreign registered person.”.
Amendment of section 56a