Malaysia legislation

Section 6

of SERVICE TAX (AMENDMENT) ACT 2022

Section 6

Section 56e of the principal Act is amended in subsection (1)—

(a)

in paragraph (a), by deleting the word “or” at the end of the paragraph;

(b)

by inserting after paragraph (a) the following paragraph:

“(aa) ceases to be liable to be registered under paragraph 56d(aa); or”; and

(c)

in paragraph (b), by substituting for the words “section 13”

the words “subsection 13(2) or (4)”.

New sections 90a and 90b