Malaysia legislation
Section 29
Section 29
Section 34 of the principal Act is amended—
(a)
in subsection (1)—
(i)
by inserting after the words “taxable service” the words “or digital service”; and
(ii)
by inserting after the word “provided” the words
“or any imported taxable service acquired”;
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(b)
in paragraph (3)(a)—
(i)
by inserting after the words “taxable service” the words “or digital service”; and
(ii)
by inserting after the word “provided” the words
“or any imported taxable service acquired”; and
(c)
in subsection (4)—
(i)
by inserting after the words “any taxable service”
the words “or a foreign registered person provides any digital service”;
(ii)
by inserting after the words “the registered person”
the words “or the foreign registered person”; and
(iii)
by substituting for the words “on such taxable service” the words “on such taxable service or digital service”.
Amendment of section 35