Section 61
Tourist Refund Scheme
of Goods and Services Tax Act 2014
ActRepealedProvision 61 of 197
Section 61
(1)
There shall be a scheme to be known as “Tourist Refund
Scheme” which allows any tourist who qualifies to claim a refund on the tax paid on certain goods purchased in Malaysia from an approved outlet.
Act 762 BI Teks 1.indd 73 6/19/14 5:56:14 PM
Act 762
(2)
The Minister may appoint any person to be an approved refund agent subject to the prescribed conditions as he deems fit to impose.
(3)
The operation of the Tourist Refund Scheme shall be as prescribed by the Minister.