Malaysia legislation

Section 28

of SERVICE TAX (AMENDMENT) ACT 2019

Section 28

Section 32 of the principal Act is amended—

(a)

in subsection (2), by inserting after the words

“subsection 26(8)” the words “or 26a(4)”; and

(b)

by inserting after subsection (3) the following subsection:

“(4)  This section shall not apply to a foreign registered person.”.

Amendment of section 34