Malaysia legislation

Section 38

of SERVICE TAX (AMENDMENT) ACT 2019

Section 38

Section 65 of the principal Act is amended—

(a)

in paragraph (b), by inserting after the word “return” the words “or declaration”; and

(b)

in paragraph (c), by inserting after the word “return” the words “, declaration”.

Amendment of section 68

Section 38 — AKTA CUKAI PERKHIDMATAN (PINDAAN) 2019