Malaysia legislation

Section 39

of SERVICE TAX (AMENDMENT) ACT 2019

Section 39

Section 68 of the principal Act is amended—

(a)

by inserting after paragraph (b) the following paragraph:

“(ba) any service acquired by any person in Malaysia from any person who is outside Malaysia is not liable to service tax chargeable under this

Act;”; and

(b)

by deleting the words “in the prosecution”.

26

New section 69a

Section 39 — AKTA CUKAI PERKHIDMATAN (PINDAAN) 2019