Service Tax (Amendment) Act 2022

Act 2022.

The Service Tax Act 2018 [Act 807], which is referred to as the “principal Act” in this Act, is amended in the national language text, in subsection 26a(1), by substituting for the words

“perkhidmatan bercukai” the words “perkhidmatan bercukai diimport”.

The principal Act is amended by inserting after section 38

the following section:

“Refund of service tax, etc., to a foreign registered person 38a.  (1)  Where the Director General is satisfied that the refund under section 38 is to be made to a foreign registered person, the Director General may withhold the whole or any part of such refundable amount to be credited to any following or subsequent taxable period.

Section 56a of the principle Act is amended by inserting after subsection (4a) the following subsection:

“(4b)  Where a foreign registered person ceases to be liable to be registered under section 56d, the service tax shall be due and payable on the day the return is furnished to the

Director General under subsection 56h(4a).”.

Amendment of section 56d

The principal Act is amended by inserting after section 90

the following sections:

“Power to extend period 90a.  Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.

Power to modify terms and conditions 90b.  (1)  Where terms and conditions are imposed pursuant to this Act, the Minister may, on the advice of the

Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act.