Malaysia legislation
Section 90
Section 90
Section 27 of the principal Act is amended —
(a)
by substituting for subsection (1) the following subsection:
“(1) Where —
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(a)
any taxable person —
(i)
fails to apply for registration under section 13;
(ii)
fails to furnish a return under section 26; or
(iii)
furnishes a return which appears to the
Director General to be incomplete or incorrect; or
(b)
any person other than a taxable person who, in carrying on his business, acquires any imported taxable service —
(i)
fails to furnish a declaration under section 26A; or
(ii)
furnishes a declaration which appears to the
Director General to be incomplete or incorrect, the Director General may assess to the best of his judgment the amount of service tax due and payable, and the penalty payable under subsection 26(8) or 26A(4), as the case may be, if any, by the taxable person or person who is referred to in paragraph (1)(b) and shall forthwith notify him of the assessment in writing.”;
(b)
in the national language text, in subsection (2), by deleting the words “kena cukai”;
(c)
in paragraph (4)(a), by substituting for the words
“paragraph (1)(a) or (b)” the words “subparagraph (1)(a)(i)
or (ii);
(d)
in subsection (5)—
(i)
by substituting for paragraph (b) the following paragraph:
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“(b) in the case of a taxable person, within the taxable period during which the assessment could have been made, or in the case of the person referred to in paragraph (1)(b), within the period under subsection 26A(1),”; and
(ii)
by deleting the word “taxable”; and
(e)
in subsection (6), by substituting for the words “to any taxable person under subsection (1), (2) or (5), it shall be deemed to be an amount of service tax due and payable, and penalty payable, by him and may be recovered accordingly and the amount of service tax and penalty, if any, shall be paid by the taxable person, whether or not that taxable person” the words “pursuant to subsection (1), (2) or (5), it shall be deemed to be an amount of service tax due and payable, and penalty payable, by the person and may be recovered accordingly and the amount of service tax and penalty, if any, shall be paid by the person, whether or not that person”.