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Section 57

Amendment of section 160

of Finance Act 2017

ActIn forceProvision 58 of 65
Section 57

Section 160 of the principal Act is amended by substituting for subsection (1) the following subsection:

“(1) The Minister may, by order published in the Gazette, prescribe—

(a)

any supply of goods or services within or between the designated areas to be chargeable to tax;

(b)

any goods imported into a designated area, or removed from a designated area through Malaysia to another designated area, to a free zone or to a warehouse under section 70, to be chargeable to tax; or

(c)

any services imported into a designated area to be chargeable to tax.”.