Malaysia legislation

Section 50

of SERVICE TAX (AMENDMENT) ACT 2019

Section 50

Subsection 91(2) of the principal Act is amended—

(a)

in paragraph (d), by inserting after the word “returns”

the words “, declarations”;

30

(b)

in paragraph (k), by deleting the word “or” at the end of the paragraph;

(c)

in paragraph (l), by substituting for the full stop at the end of the paragraph the words “; or”; and

(d)

by inserting after paragraph (l) the following paragraph:

“(m) all matters relating to digital services.”.

Registration before effective date