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Section 56C

Application for registration of foreign service provider

of Service Tax Act 2018

ActIn forceProvision 68 of 127
Section 56C

(2)

Upon receipt of the application under subsection (1), the

Director General may approve the registration from such date as he may determine and subject to such conditions as he deems fit.

(3)

The Director General shall register the foreign service provider under subsection (1) with effect from the first day of the month following the month in which the application under subsection (1) is made or from such earlier date as the Director General may determine but such date shall not be earlier than the date the foreign service provider becomes liable to be registered.

(4)

Any foreign service provider who contravenes subsection (1)

commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both.