Malaysia legislation
Section 14
Section 14
Subsection 30(2) of the principal Act is amended—
(a)
in paragraph (a), by inserting after the words “section 14”
the words “or section 20f”; and
(b)
by substituting for paragraph (b) the following paragraph:
“(b) the invoice, receipt and other document was issued by a person who was not—
(i)
an operator registered under section 12;
or
(ii)
a digital platform service provider registered under section 20d, for which an amount which purports to be tourism tax was chargeable; or”.
Amendment of section 33