Malaysia legislation

Section 22

of SERVICE TAX (AMENDMENT) ACT 2019

Section 22

Section 26a of the principal Act is amended—

(a)

by renumbering the existing subsection (3) as subsection (4);

(b)

by renumbering the existing subsection (4) as subsection (3);

(c)

in subsection (3) as renumbered, by deleting the word

“taxable”;

12

(d)

in subsection (5)—

(i)

by substituting for the words “subsection (3)” the words “subsection (4)”; and

(ii)

by substituting for the words “paragraph (4)(c)”

the words “paragraph (3)(c)”;

(e)

in subsection (6)—

(i)

by substituting for the words “The court” the words “In addition to any fine imposed by the court under subsection (4), the court”;

(ii)

by substituting for the words “subsection (3)” the words “subsection (4)”; and

(iii)

by substituting for the words “subsection (4)” the words “subsection (3)”; and

(f)

in subsection (7)—

(i)

by substituting for the words “subsection (3)” the words “subsection (4)”; and

(ii)

by substituting for the words “subsection (4)” the words “subsection (3)” wherever appearing.

Amendment of section 27