Malaysia legislation
Section 16
Section 16
Amendment of section 21
(a)
in subsection (1), by inserting after the word “shall”
the words “, within one year from the date the taxable service was provided or such extended period as may be approved by the Director General,”;
(b)
by inserting after subsection (1) the following subsection:
“(1a) Notwithstanding subsection (1), the Director
General may, upon request in writing by a registered person and subject to such conditions as he deems fit, approve an invoice to not be issued if the Director
General is satisfied that it will not be appropriate for the registered person to issue an invoice.”;
(c)
by inserting after subsection (3) the following subsection:
“(3a) Notwithstanding subsection (3), where the payment for taxable services are made to any machine or device operated by coins, tokens or the like, the amount of payment shall include the amount of service tax chargeable.”; and
(d)
by inserting after subsection (4) the following subsection:
“(5) This section shall not apply to a foreign registered person.”.
Amendment of section 22