Malaysia legislation
Section 20
Section 20
Service Tax 33
(2)
Where there is no notification made under section 19 and the
Director General is satisfied that a registered person has ceased to provide taxable services or has ceased to be liable to be registered under section 18, the Director General may cancel his registration from the date the registered person ceased to provide taxable services or ceased to be liable to be registered under section 18, as the case may be, or from such later date as the Director General may determine.
(3)
Where the Director General is satisfied that on the day on which a person was registered—
(a)
in the case of a person who was registered under section 13, the person was not liable to be registered under section 12 or has ceased to provide taxable services; or
34
(b)
in the case of a person who was registered under section 14, the person was not providing taxable services or has ceased to provide taxable services, the Director General may cancel the registration of such person with effect from the date as determined by the Director General in the notification in writing to such person.
(4)
The Director General may cancel the registration of a registered person under subsection 14(2) if the registered person is in breach of any conditions imposed in relation to such registration with effect from the date of the breach or from such later date as determined by the
Director General.
(5)
This section shall not apply to a foreign registered person.
Variation of registration