Malaysia legislation

Section 54

of State Sales Tax Enactment 1998

Section 54

(a)

personally upon the person;

(b)

by sending it to the person by ordinary service; or

(c)

by electronic service.

(2)

The notice or other document sent by ordinary service to a person shall be deemed to have been served on that person at the time at which it would have been delivered in the ordinary course of the post if it is addressed -

(a)

in the case of a company, partnership or other body of persons having a registered office in Malaysia –

(i)

to its registered office;

(iii)

to its last known address; or

(iii)

to any person authorized by it to accept service of process;

(b)

in the case of a company, partnership or other body of persons not having a registered office in Malaysia –

(i)

to any of its registered office (wherever that office may be situated);

(ii)

to its principal place of business or other activity of the company, partnership or body (wherever that place may be situated); or

(iii)

to any person authorized (by or under the law of any place where the company, partnership or body is incorporated, registered or established) to accept service of process; and

(c)

in the case of an individual, to his last known address.

(3)

Where a person to whom there has been addressed a registered letter containing a notice or document under this Enactment -

(a)

is informed that there is a registered letter awaiting him at a post office but refuses or neglects to take delivery of the letter; or

(b)

refuses to accept delivery of that registered letter when tendered,

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the notice shall be deemed to have been served upon him on the date on which he was informed that the letter was awaiting him or on which the letter was tendered to him, as the case may be.

(4)

Where a person has given his consent for a notice or document to be served on him through electronic service, the notice or document shall be deemed to have been served at the time when the electronic notice or document is transmitted to his account through the electronic service.

Substituted service