Section 51

Any foreign service provider who is liable to be registered under subsection (1) shall apply to the Director General to be registered as a foreign registered person and the application shall be made three months before the date of coming into operation of Part IXa.

The Director General may register the foreign service provider under subsection (1) with effect from the effective date appointed under section 1 of this Act or from a later date as the

Director General may determine.

Any foreign service provider who contravenes subsection (2)

commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both.

Service Tax (Amendment)

31

Digital services provided before commencement date