Section 91

Power to make regulations

of Service Tax Act 2018

ActIn forceProvision 120 of 127

(2)

Without prejudice to the generality of subsection (1), Minister may prescribe—

(a)

all matters relating to registration of registered person;

(b)

all matters relating to taxable period;

(c)

all matters relating to determination of value of taxable service;

(d)

all matters relating to furnishing returns, declarations and payment of service tax;

(e)

all matters relating to refund and remission of service tax;

(f)

all matters relating to public ruling and customs ruling;

(g)

all matters relating to electronic service;

(h)

all matters relating to invoices, credit notes and debit notes;

(i)

all matters relating to the offices for the administration of service tax;

(j)

all fees required by this Act to be prescribed;

(k)

(Deleted by Act 851);

(l)

any other matters required by this Act to be prescribed; or

(m)

all matters relating to digital services.

104

(3)

Any regulations made under this section may prescribe an act or omission in contravention of the regulations to be an offence and may prescribe penalties of a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or both for such offence.

Read in full context — Service Tax Act 2018 →