Malaysia legislation
Section 28
Section 28
(2)
Where an invoice shows a provision of taxable service or digital service as having taken place with service tax chargeable on the service, there shall be recoverable from the person who issued the invoice an amount equals to—
(a)
that which is shown in the invoice as service tax; or
*NOTE—The Goods and Services Act 2014 [Act 762] has since been repealed by the Goods and Services Tax
(Repeal) Act 2018 [Act 805] which comes into operation on 1 September 2018—see section 3 of Act 805.
Service Tax 47
(b)
so much of the total amount shown as payable as is to be taken as representing service tax, if service tax is not separately shown in the invoice, for the provision of such taxable service or digital service.
(3)
Subsection (2) shall apply whether or not—
(a)
the invoice is an invoice issued under section 21, 22 or 56G;
(b)
the provision of taxable service or digital service shown on the invoice actually takes or has taken place or the amount shown as service tax or any amount of service tax is or was chargeable on the provision of the taxable service or digital service; or
(c)
the person issuing the invoice is a registered person or foreign registered person, and any amount recoverable from the person under subsection (2) shall be recoverable as such and shall otherwise be recoverable as a civil debt due to the Government.
(4)
In any proceedings to recover the service tax, surcharge, penalty, fee or other money under subsection (1), the production of a certificate signed by the Director General—
(a)
stating that any service tax, surcharge, penalty, fee or other money and the amount shown in the certificate as due and payable, accruing or payable, in any return, assessment or notice made under this Act from a person named in the certificate; and
(b)
giving the address of the person and purporting to be a copy of or an extract from any notice of assessment, shall be conclusive evidence of the service tax, surcharge, penalty or other money and the amount as due and payable, accruing or payable, in any return, assessment or notice and shall be sufficient authority for
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the court to give judgement for that amount.
(5)
Any penalty imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254], the Limitation
Ordinance of Sabah [Sabah Cap. 72] or the Limitation Ordinance of
Sarawak [Sarawak Cap. 49], as the case may be, be recoverable as if the penalty were service tax due and payable under this Act and accordingly subsection 6(4) of the Limitation Act 1953, section 3 of the Limitation Ordinance of Sabah or section 3 of the Limitation
Ordinance of Sarawak, as the case may be, shall not apply to that penalty.
Power to collect service tax, etc., from person owing money to taxable person or foreign registered person