Malaysia legislation

Section 23

Section 23

Section 27 of the principal Act is amended—

(a)

in subsection (1)—

(i)

in subparagraph (a)(iii), by deleting the word

“or” at the end of the subparagraph;

(ii)

by inserting after paragraph (a) the following paragraphs:

“(aa) any foreign service provider fails to apply for registration under section 56c;

Service Tax (Amendment)

(ab) any foreign registered person—

(i)

fails to furnish a return under section 56h; or

(ii)

furnishes a return which appears to the Director General to be incomplete or incorrect; or”;

(iii)

by substituting for the words “or 26a(4)” the words “, 26a(4) or 56i(2)”; and

(iv)

by substituting for the words “by the taxable person or” the words “by the taxable person or foreign registered person or the”; and

(b)

in paragraph (5)(b), by inserting after the words “a taxable person” the words “or foreign registered person”.

New section 27a