Section 29
Registration of societies or similar organization
of Goods and Services Tax Act 2014
The registration of any society or similar organization may be in the name of the society or similar organization and in determining whether goods or services are supplied to or by the society or similar organization, no account shall be taken of any change in its members.
(2)
Where anything is required to be done under this Act by or on behalf of the society or similar organization, the affairs of which are managed by a committee, or committee of its members, it shall be the joint and several responsibility of—
(a)
every member holding office as president, chairman, treasurer, secretary or any similar office; or
(b)
in default of any such member, every member holding office as a member of a committee, except that if it is to be done or done strictly by any official or committee member, it shall be regarded as sufficient compliance with the requirement.
Act 762 BI Teks 1.indd 44 6/19/14 5:56:12 PM
Goods and Services Tax 45