SERVICE TAX ACT 2018

1 PART I PRELIMINARY-1. Short title and commencement.

(1) This Act may be cited as the Service Tax Act 2018 .

(2) This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different parts or different provisions of this Act.

(3) Notwithstanding subsection (2), the Minister may, by notification in the Gazette , appoint the effective date for the charging and levying of service tax under this Act.

1A PART I PRELIMINARY-1A. Territorial and extra-territorial application.

(1) This Act and its subsidiary legislation shall apply both within and outside Malaysia.

(2) Notwithstanding subsection (1), this Act and its subsidiary legislation shall apply to any person of whatever nationality or citizenship, beyond the geographical limits of Malaysia and the territorial waters of Malaysia, if the person:

(a) is a foreign service provider; or

(b) is registered under section 56C as a foreign registered person.

[1A. Ins. Act A1597:s.2]

2 PART I PRELIMINARY-2. Interpretation.

(1) In this Act, unless the context otherwise requires:

"this Act" includes any subsidiary legislation made under this Act;

"goods" means all kinds of movable property;

["goods" Ins. Act A1632:s.2]

"service tax" means the tax payable under this Act;

"prescribed" means prescribed by the Minister in the regulations made under this Act;

"document" has the meaning assigned to it under section 3 of the Evidence Act 1950 [ Act 56 ];

"licensed warehouse" means any warehouse or place licensed under section 65 of the Customs Act 1967 [ Act 235 ];

"licensed manufacturing
3 PART II ADMINISTRATION-3. Functions and powers of Director General and other officers.

(1) The Director General shall have the superintendence of all matters relating to service tax, subject to the direction and control of the Minister.

(2) Subject to the general direction and supervision of the Director General, a senior officer of service tax shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred under sections 6, 40, 41 and 90.

(3) Any person, other than an officer of service tax may be appointed by, or employed with the concurrence of, the Director General for any duty or service relating to service tax and such person shall be deemed to be an officer of service tax for that duty or service.

(4) The Director General may, by authorization in writing, confer on any officer of service tax not being a senior officer of service tax all or any of the powers of a senior officer of service tax for a period not exceeding ninety days in respect of any one a
4 PART II ADMINISTRATION-4. Persons appointed or employed to be public servants.

Every person appointed or employed under subsection 3(3) for any duty or service relating to the service tax shall be deemed to be a public servant within the meaning of the Penal Code [Act 574] .

5 PART II ADMINISTRATION-5. Recognition of office.

(1) Every officer of service tax when discharging his duties shall, on demand made by any person, declare his office and produce to the person the authority card or badge prescribed under section 8A of the Customs Act 1967 or in the case of any officer of service tax not being an officer of customs, any other authority card as may be approved by the Director General.

(2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of service tax acting or purporting to act under this Act if the officer refuses to declare his office and produce his authority card or badge on demand being made by the person.

(3) Any person, not being an officer of service tax, who unlawfully wears, uses, possesses or displays, otherwise than in the course of a stage play or other theatrical performance-

(a) any uniform prescribed under section 8A of the Customs Act 1967 o
6 PART II ADMINISTRATION-6. Confidentiality of information.

(1) Every person, having any official duty or being appointed or employed under this Act, shall regard and deal with all documents, information, returns or declarations relating to the business or value of the provision of services by any taxable person as confidential.

(2) Subject to subsection (4), every person having possession or control over any document, information, return or declaration or copies thereof in relation to the business or the value of the provision of services by any taxable person, who at any time, otherwise than for the purposes of this Act or with the express authority of the Director General-

(a) communicates or attempts to communicate the information or anything contained in the document, return or declaration or copies thereof to any person; or

(b) suffers or permits any person to have access to any information or to anything contained in the document, return or declarati
7 PART III IMPOSITION AND SCOPE OF SERVICE TAX-7. Imposition and scope of service tax.

A tax to be known as service tax shall be charged and levied on:

(a) any taxable service provided in Malaysia by a registered person in carrying on his business; or

(b) any imported taxable service.

[7. Subs. Act 812:s.85]

8 PART III IMPOSITION AND SCOPE OF SERVICE TAX-8. Taxable service.

The Minister may prescribe any service to be a taxable service.

9 PART III IMPOSITION AND SCOPE OF SERVICE TAX-9. Determination of value of taxable service.

(1) For the purposes of this Act, the value of taxable service on which service tax is payable shall be determined as follows:

(a) in the case of taxable service for:

(i) the sale of goods by a taxable person to:

(A) a person not connected with the taxable person, the actual price for which the goods are sold; or

(B) a person connected with the taxable person, the price at which the goods would have been sold in the ordinary course of business to a person not connected with the taxable person; or

(ii) the provision of goods, where the goods are provided for free, the price at which the goods would have been sold in the ordinary course of business to a person not connected with the taxable person;

(b) in the case of taxable service, other than the taxable service specified in paragraph (a) :

(i
10 PART III IMPOSITION AND SCOPE OF SERVICE TAX-10. Rate of service tax.

(1) Service tax shall be charged and levied at the rate fixed in accordance with subsection (2) on the taxable services by reference to the value of the taxable services as determined under section 9.

[Am. Act A1597/2019]

(2) The Minister may, by order published in the Gazette :

(a) fix the rate of service tax to be charged and levied under this Act; and

(b) vary or amend the rate of service tax fixed under paragraph (a) .

(3) Any order made under subsection (2) shall be laid before the Dewan Rakyat.

[(3) Subs. by Act 851]

(4) [Deleted by Act 851] .

(5) [Deleted by Act 851] .

(6) [Deleted by Act 851] .

11 PART III IMPOSITION AND SCOPE OF SERVICE TAX-11. Service tax due.

(1) The service tax chargeable under section 7, shall be due:

(a) in the case of taxable service, at the time when payment is received for the service provided to the customer by the registered person; or

(b) in the case of imported taxable service, at the time when the payment is made or invoice is received for the service, whichever is the earlier.

[(1) Subs. Act 812:s.87]

(1A) The Director General may, upon application in writing by any registered person and subject to such conditions as he deems fit, approve the service tax in respect of the taxable service provided by the registered person to be due at the time the invoice is issued.

[(1A) Ins. Act A1597:s.6]

(2) Where the whole or any part of the payment for any taxable service provided by the registered person is not received from the customer within a period
Legal Commentary on Section 11 of the Service Tax Act 2018
Introduction
Section 11 of the Service Tax Act 2018 pertains to the provisions governing service tax assessment, recovery, and related procedural requirements. This section establishes the legal framework for determining service tax liability, including the valuation of taxable services, the mechanism for tax recovery, and the procedural safeguards that must be observed during assessment proceedings. The section operates within the broader context of indirect taxation, where compliance with procedural requirements and principles of natural justice is paramount.
What Section Says
Based on the available sources, Section 11 of the Service Tax Act 2018 deals with the assessment and recovery of service tax. The section provides for:
The determination of taxable services and the valuation thereof
The mechanism for assessment of service tax liability
Provisions relating to interest and penalty for non-compliance
The procedural framework for adjudication and recovery
Essential Ingredients
The essential ingredients of Section 11 include:
Taxable Service Determination: Identification of services that fall within the purview of service tax
Valuation Mechanism: Rules for determining the value of taxable services
Assessment Procedure: The process by which tax liability is ascertained
Recovery Provisions: Mechanisms for recovering unpaid tax
Interest and Penalty: Consequences for delayed payment or non-compliance
Procedural Compliance: Adherence to principles of natural justice and statutory requirements
Scope of Section
The scope of Section 11 extends to:
Assessment of service tax for specified periods
Recovery of service tax dues from registered persons
Imposition of interest and penalties for non-compliance
Adjudication of disputes arising from assessment orders
The application of procedural safeguards during assessment proceedings
Punishment for Section
The punishment under Section 11 relates to:
Penalty for non-compliance: Imposition of penalties for failure to comply with service tax provisions
Interest on delayed payment: Levy of interest on unpaid service tax amounts
Prosecution: In cases of deliberate evasion or fraud, prosecution may be initiated
Confiscation: In certain circumstances, goods may be subject to confiscation
Legal Comments
Natural Justice - Failure to provide a copy of the SIB report to the petitioner violated principles of natural justice, prejudicing their ability to respond to charges. [Origin B. R. Digitalsigns Private Ltd. VS State of U. P. - 2024 0 Supreme(All) 1972]
Procedural Compliance - Procedural compliance is essential for jurisdiction; failure to issue a fresh show cause notice invalidates the enquiry and subsequent orders. [Joint Commissioner, Office Of The Commissioner Of Cgst & Central Excise, Central Revenue Buildings Vs Aravind Eye Hospital, (Run By The Govel Trust), Represented By Mr.g.srinivasan, Present (Govel Trust) - 2025 Supreme(Online)(MAD) 2699]
Personal Hearing - The right to personal hearing is a fundamental right in adjudication proceedings, and the absence of such an opportunity invalidates the order. [Virat Agencies VS State of U. P. - 2024 0 Supreme(All) 1727]
E-Way Bill Mandate - The requirement for a complete e-way bill for the transportation of goods is mandatory, and failure to comply raises a presumption of tax evasion. [B M Computers vs Commissioner Commercial Taxes - 2025 0 Supreme(All) 2335]
CESTAT Jurisdiction - The CESTAT's independent assessment of tax liability without following proper procedure was held to be impermissible in law. [Commissioner, GST And Central Excise VS Bsnl Panbazar, Guwahati-1. - 2020 0 Supreme(Gau) 146]
Service Tax Liability - The liability to pay service tax lies with the service provider, but where the service provider has already remitted sums, liability may fall on the recipient as an exception. [Chairman, Life Insurance Corporation Of India VS Union Of India, By Its Economic Adviser-1, Ministry Of Finance, Department Of Finance Service - 2023 0 Supreme(Kar) 450]
Limitation Period - The application for refund filed beyond the period of limitation provided under Section 11B(1) of the Central Excise Act was dismissed as time-barred. [S. I. Property Kerala Pvt Ltd VS Commissioner Of Central Excise, Customs And Service Tax - 2019 0 Supreme(Ker) 357]
Extended Limitation - The extended period of limitation would not be available to the department to raise demands where the circular specifically excluded such application. [Meghalaya Mineral Products VS Commissioner, Central Excise & Service Tax, Shillong - 2018 0 Supreme(Megh) 47]
Show Cause Notice Validity - The authority passing the final order must issue the show cause notice; failure to comply with procedural requirements renders the order invalid. [Joint Commissioner, Office Of The Commissioner Of Cgst & Central Excise, Central Revenue Buildings Vs Aravind Eye Hospital, (Run By The Govel Trust), Represented By Mr.g.srinivasan, Present (Govel Trust) - 2025 Supreme(Online)(MAD) 2699]
Taxable Services Definition - Activities that do not constitute taxable services as defined in the regulations cannot be subjected to service tax liability. [Principal Commissioner Goods and Service Tax Delhi South vs Premium Real Estate Developers - Delhi (2020)]
Electronic Service of Notice - Notices and orders properly served through electronic modes may be deemed valid service under the statutory provisions. [Ram Krishna Mission Ashrama a Society VS State of Bihar - Patna (2023)]
Refund Claims - Refund claims for unutilised Input Tax Credit must be examined in light of the statutory provisions and applicable notifications. [Alex Tour And Travel Private Limited VS Assistant Commissioner, CGST, Division-janakpuri - 2023 0 Supreme(Del) 1439]
Parallel Proceedings Bar - Where proceedings are initiated by Central GST authorities, State GST authorities cannot initiate parallel proceedings on the same subject matter. [Electronic City Motors vs Joint Commissioner of Central Tax, Bengaluru - 2025 0 Supreme(Kar) 2085]
Assessment Orders - Assessment orders passed in violation of principles of natural justice, without proper service of notice, are liable to be set aside. [Origin B. R. Digitalsigns Private Ltd. VS State of U. P. - 2024 0 Supreme(All) 1972]
Input Tax Credit - The power to notify goods and services not entitled for refund of ITC does not extend to lapsing accumulated ITC lying unutilised. [Shabnam Petrofils (P. ) Ltd. VS Union of India - 2019 0 Supreme(Guj) 792]
Interchange Fee Taxation - Interchange fee received by banks may be subject to service tax under "banking and other financial services" unless specifically exempted. [Commissioner of GST And Central Excise VS Citi Bank N. A. - 2021 0 Supreme(SC) 810]
Reimbursable Expenses - Rules including reimbursable expenses in the gross amount for valuation cannot go beyond the statute; amendment to include such expenses was held prospective. [Union of India VS Intercontinental Consultants and Technocrats Pvt. Ltd. - 2018 3 Supreme 664]
GST Demand Without Service - GST cannot be collected without proof of service supply; penalties imposed may be valid but tax demand requires establishment of taxable service. [Aswathy Gas Agencies vs Indian Oil Corporation Ltd. - 2024 0 Supreme(Ker) 1648]
Provisional Attachment - Provisional attachment of bank accounts under Section 83 of the CGST Act must be justified by the need to protect government revenue. [H. M. Industrial Pvt. Ltd. VS Commissioner, CGST and Central Excise - 2019 0 Supreme(Guj) 14]
Advance Ruling - Application for advance ruling cannot be admitted where the question raised is already pending or decided in proceedings under the Act. [Saisanket Enterprise VS Authority For Advance Ruling - 2022 0 Supreme(MP) 804]
12 PART IV REGISTRATION-12. Liability to be registered.

(1) The Minister may prescribe:

(a) any person who provides any taxable service; and

(b) the total value of taxable services of the person referred to in paragraph (a) ,

for the purpose of registration of the person under this Part.

(2) Any person who provides any taxable service is liable to be registered at the following time, whichever is the earlier:

(a) at the end of any month, where the total value of all his taxable services in that month and the eleven months immediately preceding that month has exceeded the total value of taxable service prescribed under subsection (1); or

(b) at the end of any month, where there are reasonable grounds for believing that the total value of all his taxable services in that month and the eleven months immediately succeeding that month will exceed the total value of taxable services
13 PART IV REGISTRATION-13. Application for registration.

(1) Any person who is liable to be registered under section 12 shall apply to the Director General for registration as a registered person in in the form and manner as determined by the Director General not later than the last day of the month following the month in which he is liable to be registered as referred to in paragraph 12(2) (a) or (b) or subsection 12(3).

[Am. by Act 851]

(2) Upon receipt of the application under subsection (1), the Director General may approve the registration, subject to such conditions as he deems fit.

(3) The Director General shall register the person 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 may be agreed between the Director General and the person but such date shall not be earlier than the date the person becomes liable to be regis
14 PART IV REGISTRATION-14. Voluntary registration.

(1) Any person who is not liable to be registered under section 12 may apply to the Director General for registration as a in the form and manner as determined by the Director General.

[Am. by Act 851]

(2) Upon receipt of the application under subsection (1), the Director General may approve the registration from such date as he may determine subject to such conditions as he deems fit.

(3) This section shall not apply to a foreign service provider.

[(3) Ins. Act A1597:s.9]

15 PART IV REGISTRATION-15. Direction to treat persons as single taxable person.

(1) Notwithstanding section 12, where the Director General is satisfied that any separation of business activities is artificial, he may make a direction requiring that-

(a) the persons named in that direction be treated as a single taxable person carrying on the business activities described in that direction with effect from the date as specified in the direction; and

(b) the single taxable person referred to in paragraph (a) to be registered with effect from the date as specified in the direction.

(2) For the purposes of subsection (1), in determining whether any separation of business activities is artificial, regard shall be had to the extent to which the different persons carrying on those business activities are closely bound to one another by financial, economic and organizational links.

(3) The Director General may make a direction under subsection (1) naming
16 PART IV REGISTRATION-16. Registration of partnership.

(1) The registration of-

(a) persons carrying on a business in a partnership as a registered person shall be in the name of the firm; and

(b) the same persons carrying on separate businesses in a partnership as a registered person shall be in the separate names of the respective firms.

(2) In determining whether taxable services are provided to or by the persons referred to in subsection (1), no account shall be taken of any change in the partnership.

(3) Any person who ceases to be a partner in a partnership shall-

(a) notify the Director General in writing of the date of cessation within thirty days from the date of cessation; and

(b) pay for the proportion of the partnership's liability on any service tax due and payable on any taxable services provided by the partnership until the date of cessation.

(4) W
17 PART IV REGISTRATION-17. Registration of branches or divisions.

(1) Where any business of a registered person is carried on by one or more branches or divisions, the registered person may apply to the Director General, in the form and manner as determined by the Director General, for any of the branches or divisions to be registered in the name of the branch or division.

[Am. by Act 851]

(2) The Director General may approve an application made under subsection (1) subject to such conditions as he deems fit if he is satisfied that the registered person has fulfilled the following requirements:

(a) it is likely to cause real difficulty for the registered person to submit a single return in respect of all the branches or divisions but for the separate registration;

(b) each branch or division maintains a separate account in respect of its activities;

(c) each branch or division is separately identifiable by reference
18 PART IV REGISTRATION-18. Cessation of liability to be registered.

(1) Subject to subsection (2), any registered person shall cease to be liable to be registered at the end of any month where the Director General is satisfied that the total value of all his taxable services in that month and the eleven months immediately preceding that month (hereinafter referred to as "the period of twelve months") does not exceed the total value of taxable services prescribed under paragraph 12(1)(b).

[(1) Am. Act A1632:s.3]

(2) A registered person shall not cease to be liable to be registered by virtue of subsection (1) where the Director General is satisfied that the reason the total value of all his taxable services does not exceed the total value of taxable services prescribed under paragraph 12(1) (b) is that in the period of twelve months referred to in subsection (1) he temporarily ceases providing such taxable services, or suspends providing such taxable services, for a period o
19 PART IV REGISTRATION-19. Notification of cessation of liability.

(1) A person registered under section 13 or 14-

(a) who ceases to carry on business of providing any taxable service; or

[(a) Am. Act A1632:s.4]

(b) who ceases to be liable to be registered under section 18,

as the case may be, shall notify the Director General in writing of that fact and the date of cessation within thirty days from the date of cessation.

(2) Any person who contravenes subsection (1) commits an offence.

(3) This section shall not apply to a foreign registered person.

[(3) Ins. Act A1597:s.14]

20 PART IV REGISTRATION-20. Cancellation of registration.

(1) Where a registered person makes a notification under section 19, the Director General may cancel the person's 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 if he is satisfied that the registered person can be deregistered.

(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
20A PART IV REGISTRATION-20A. Variation of registration.

(1) Where a registered person makes a notification under section 19, the Director General may vary the person's registration or the particulars of the person's registration from the date the registered person ceased to carry on business of providing any taxable service.

(2) Where there is no notification made under section 19 and the Director General is satisfied that a registered person has ceased to provide any taxable service or has ceased to be liable to be registered under section 18, the Director General may vary the person's registration or the particulars of the person's registration from the date the registered person ceased to provide any taxable service.

(3) Where the Director General is satisfied that on the day on which the 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, was not providing any ta
21 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-21. Invoices.

(1) Every registered person who provides any taxable service shall, within one year from the date the taxable service was provided or such extended period as may be approved by the Director General, issue an invoice containing prescribed particulars in the national language or English language to the customer in respect of the transaction.

[Am. Act A1597/2019]

(1A) Notwithstanding subsection (1), the Director General may, upon request in writing by a registered person and subject to such conditions as he deems fit, approve an invoice to not be issued if the Director General is satisfied that it will not be appropriate for the registered person to issue an invoice.

[Ins. Act A1597/2019]

(2) No invoice showing an amount which purports to be service tax shall be issued on the provision of services-

(a) which are not taxable services; or

22 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-22. Production of invoices by computer.

(1) For the purposes of any provision under this Act relating to an invoice, a registered person shall be treated as having issued an invoice to a customer notwithstanding that there is no delivery of any equivalent document in paper form to the customer if the prescribed particulars referred to in subsection 21(1) are recorded in a computer and:

(a) are transmitted or made available to the customer by electronic means; or

(b) are produced on any material other than paper and are delivered to the customer.

[(1) Renumbering by Act A1597:s.17]

(2) This section shall not apply to a foreign registered person.

[(2) Ins. Act A1597:s.17]

23 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-23. Credit notes and debit notes.

(1) Where any taxable service is provided by any registered person which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, such registered person shall make deduction or addition of service tax in his returns accordingly, and the credit notes and debit notes shall contain the prescribed particulars.

[(1) Renumbering by Act A1597:s.18]

(2) This section shall not apply to a foreign registered person.

[(2) Ins. Act A1597:s.18]

24 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-24. Duty to keep records.

(1) Every taxable person shall keep complete and true records written up to date of all transactions which affect or may affect his liability to service tax, including the following records:

(a) all records of provision of taxable services by or to that taxable person including invoices, receipts, debit notes and credit notes;

[(a) Am. Act 812:s.88]

(aa) all records of imported taxable service; and

[(aa) Ins. Act 812:s.88]

(b) all other records as the Director General may determine.

(2) Any record kept under this section shall be:

(a) preserved for a period of seven years from the latest date to which the record relates;

(b) in the national language or English language; and

(c) kept in Malaysia, except as otherwise approved by the Director Gene
25 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-25. Taxable period.

(1) The first taxable period of every taxable person shall begin from the date he should have been registered under section 13 and end on the last day of the following month and the subsequent taxable period shall be a period of two months ending on the last day of any month of any calendar year.

(2) A taxable person may apply in writing to the Director General for a taxable period other than the period as determined under subsection (1).

(3) The Director General may, upon receiving any application under subsection (2)-

(a) allow the application and the taxable period shall be the period as applied for;

(b) refuse the application and the taxable period shall remain as determined under subsection (1); or

(c) vary the length of the taxable period or the date on which the taxable period begins or ends.

(4) The Director General may, as he deems fit, reassi
26 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-26. Furnishing of returns and payment of service tax due and payable.

(1) Every taxable person shall, in respect of his taxable period, account for the service tax due in a return in the form and manner as determined by the Director General not later than the last day of the month following the end of his taxable period to which the return relates.

[Am. by Act 851]

(2) Where a taxable period has been varied under paragraph 25(3) (c) and notwithstanding subsection (1), the return shall be furnished within thirty days from the end of the varied taxable period.

(3) A registered person who ceases to be liable to be registered under section 18 or ceases to carry on business of providing taxable services under section 19 shall, not later than thirty days after such cessation, or such later date as the Director General may allow, furnish a return containing particulars as the Director General may determine in respect of that part of the last taxable period during which the
26A PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-26A. Furnishing of declaration and payment of service tax due and payable by person other than taxable person.

(1) Any person other than a taxable person who, in carrying on his business, acquires any imported taxable service shall:

(a) account for the service tax due in a declaration in the form and manner as determined by the Director General; and

[Am. by Act 851]

(b) pay to the Director General the amount of service tax due and payable by him,

not later than the last day of the month following the end of the month in which the payment on the service has been made by him or invoice is received by him.

(2) Any person referred to in subsection (1) who:

(a) contravenes subparagraph (1)(a); or

(b) furnishes an incorrect declaration,

commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years o
27 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-27. Power to assess.

(1) Where:

(a) any taxable person:

(i) fails to apply for registration under section 13;

(ii) fails to furnish a return under section 26; or

(iii) furnishes a return which appears to the Director General to be incomplete or incorrect;

[(iii) Am. Act A1597:s.23]

(aa) any foreign service provider fails to apply for registration under section 56C;

[(aa) Ins. Act A1597:s.23]

(ab) any foreign registered person:

(i) fails to furnish a return under section 56H; or

(ii) furnishes a return which appears to the Director General to be incomplete or incorrect; or

[(ab) Ins. Act A1597:s.23]

(b) any person other than a taxable person who, in carrying on his business, acquires any imported taxable servic
27A PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-27A. Offsetting unpaid tax against refund.

Notwithstanding any provision of this Act, where any person has failed to pay, in whole or in part:

(a) any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under this Act;

(b) any amount of service tax due and payable, any surcharge accruing, or any penalty or other money payable under the Service Tax Act 1975 [ Act 151 ];

(c) any amount of sales tax due and payable, any surcharge accruing, or any penalty or other money payable under the Sales Tax Act 1972 [ Act 64 ];

(d) any amount of sales tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under the Sales Tax Act 2018 [ Act 806 ];

(e) any amount of goods and services tax due and payable, any surcharge accruing, or any penalty or other money payable under the Goods and Services Tax 2014 [
28 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-28. Recovery of service tax, etc., as civil debt

(1) Without prejudice to any other remedy and notwithstanding any review or appeal against any decision of the Director General under section 81, any service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable, under this Act may be recovered as a civil debt due to the Government.

(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:

[Am. Act A1597:s.25]

(a) that which is shown in the invoice as service tax; or

(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.

(3) Subsection (2) shall apply whethe
29 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-29. Power to collect service tax, etc., from person owing money to taxable person or foreign registered person.

[Shoulder note Am. Act A1597:s.26]

(1) Where any sum by way of service tax is due and payable, surcharge is accrued, or penalty, fee or other money is payable, by a taxable person or foreign registered person, the Director General may, by notice in writing, require:

[Am. Act A1597:s.26]

(a) any person by whom any money is due or accruing or may become due and payable to the taxable person or foreign registered person;

[(a) Am. Act A1597:s.26]

(b) any person who holds or may subsequently hold money for or on account of the taxable person or foreign registered person;

[(b) Am. Act A1597:s.26]

(c) any person who holds or may subsequently hold money for or on account of any person for payment to the taxable person or foreign registered person; or

30 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-30. Recovery of service tax before payable from persons about to leave Malaysia.

If the Director General has reason to believe that any person is about or is likely to leave Malaysia before any service tax due by him becomes payable in accordance with the provisions of this Act, the service tax shall, if the Director General deems fit, be payable on such earlier date as the Director General determines and the person shall be notified accordingly.

31 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-31. Recovery of service tax, etc , from persons about to leave Malaysia without paying service tax, etc .

(1) Where the Director General has reason to believe that any person is about or is likely to leave Malaysia without paying-

(a) any service tax due and payable by him under subsection 26(4) or 26A(1);

[(a) Am. Act A1597:s.27]

(b) any penalty payable by him under subsection 26(7) or 26A(3);

[(b) Am. Act A1597:s.27; Am. Act A1632:s.7]

(c) any surcharge accrued by him under subsection 32(3);

(d) any fee payable by him under this Act; or

(e) any other money recoverable from him under this Act,

the Director General may issue to the Director General of Immigration a notice containing particulars of the person and the offence committed with a request that the person be prevented from leaving Malaysia unless he pays the service tax, surcharge, penalty, fee or other money, or furni
32 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-32. Payment by instalments.

(1) The Director General may allow any service tax due and payable, or penalty payable, to be paid by instalments under the prescribed circumstances in such amounts and on such dates as the Director General may determine.

(2) Where the service tax is allowed to be paid by instalments, the penalty under subsection 26(7) or 26A(3) shall cease to be calculated from the date the Director General allows the payment by instalments.

[(2) Am. Act A1597:s.28; Am. Act A1632:s.8]

(3) Where there is a default in payment of any instalment under subsection (1) on its due date for payment of the balance of the amount due and payable, the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge equals to ten per cent of that balance and the surcharge shall be recoverable as if it were due and
33 PART V ACCOUNTING, ASSESSMENT, RECOVERY, ETC.-33. Liability of directors, etc .

(1) Notwithstanding any written law to the contrary, but subject to subsection (2) in relation to a company that is being wound up, where service tax is due and payable, surcharge is accrued, or penalty, fee or other money is payable, under this Act by any company, limited liability partnership, firm, society or other body of persons-

(a) the directors of the company;

(b) the compliance officer who is appointed amongst the partners of the limited liability partnership or if no compliance officer is appointed as such, any one or all of the partners of the limited liability partnership;

(c) the partners of the firm;

(d) the office-bearers of the society; or

(e) the persons responsible for the management of the body of persons,

as the case may be, shall together with the company, limited liability partnership, firm, society or other bod
34 PART VI EXEMPTION, REFUND AND REMISSION-34. Power of Minister to exempt and refund.

(1) The Minister may, by order published in the Gazette and subject to such conditions as he deems fit, exempt any person or class of persons from payment of the whole or any part of the service tax which may be charged and levied on any taxable service or digital service provided or any imported taxable service acquired.

[(1) Am. Act A1597:s.29]

(2) Any order made under subsection (1) shall be laid before the Dewan Rakyat.

(3) The Minister may, in any particular case and subject to such conditions as he deems fit:

(a) exempt any person or class of persons from payment of the whole or any part of the service tax which may be charged and levied on any taxable service or digital service provided or any imported taxable service acquired; or

[(a) Am. Act A1597:s.29]

(b) direct the Director General to make a refund to any person or cl
34A PART VI EXEMPTION, REFUND AND REMISSION-34A. Refund by deduction of service tax.

(1) The Director General may direct any registered person to deduct the amount of refund against the amount of service tax to be paid from his return in section 26 if the registered person has been granted refund of service tax under paragraph 34(3)(b) or has made a deduction under section 23 or 39.

(2) Where after the deduction has been made under subsection (1), there is any balance in the amount of refund, the balance shall be refunded to the registered person by the Director General.

(3) Notwithstanding subsection (2), the Director General may withhold the whole or any part of any amount refundable under subsection (2) to be credited to any following or subsequent taxable period and the Director General shall treat the amount credited as payment or part payment received from the registered person.

[34A. Ins. Act A1632:s.9]

35 PART VI EXEMPTION, REFUND AND REMISSION-35. Claim for refund of service tax in relation to bad debt.

(1) Any person who is, or has ceased to be, a registered person may make a claim to the Director General for a refund of the whole or any part of any service tax paid by him in respect of taxable services if-

(a) the whole or any part of the service tax payable to such person has been written off in his accounts as bad debts; and

(b) the Director General is satisfied that all reasonable efforts have been made by such person to recover the service tax.

(2) Where the person who makes a claim for a refund under subsection (1) in relation to a bad debt-

(a) has not received any payment in respect of the provision of taxable services, such person may make a claim for a refund of the whole of the service tax paid; or

(b) has received any payment in respect of the provision of taxable services, such person may make a claim for the difference bet
36 PART VI EXEMPTION, REFUND AND REMISSION-36. Repayment of service tax in relation to bad debt.

(1) Where a refund of service tax has been made under section 35 by the Director General to the person referred to in subsection 35(1) and any payment in respect of the provision of taxable services for which the service tax is payable is subsequently received by the person, the person shall repay to the Director General an amount calculated in accordance with the following formula:

A x C

B

37 PART VI EXEMPTION, REFUND AND REMISSION-37. Payment of service tax, etc , short paid or erroneously refunded.

(1) Where-

(a) the whole or any part of any service tax due and payable, surcharge accrued, or penalty, fee or other money payable, under this Act has not been paid by a person; or

(b) the whole or any part of any service tax due and payable, surcharge accrued, or penalty, fee or other money payable, after having been paid, has been erroneously refunded to a person,

the Director General shall demand from the person to pay the service tax, surcharge, penalty, fee or other money, or the deficient service tax, surcharge, penalty, fee or other money, or to repay the refund erroneously paid to him.

(2) The demand under subsection (1) shall be made within six years from the date on which-

(a) the service tax, surcharge, penalty, fee or other money was payable, or the deficient service tax, surcharge, penalty, fee or other money was paid; or

38 PART VI EXEMPTION, REFUND AND REMISSION-38. Refund of service tax, etc , overpaid or erroneously paid.

(1) Any person who-

(a) has overpaid or erroneously paid any service tax, surcharge, penalty, fee or other money; or

(b) is entitled to the refund under subsection 34(6) or 40(3),

may make a claim for refund in the form and manner as determined by the Director General.

[Am. by Act 851]

(2) A claim for refund under subsection (1) shall be made to the Director General within one year from the time-

(a) such overpayment or erroneous payment occurred; or

(b) such entitlement of the refund under subsection 34(6) or 40(3) occurred.

(3) The Director General may make such refund in respect of the claim under subsection (1) after being satisfied that the person has properly established the claim.

(4) The Director General may reduce or disallow any refund due in respect of the cla
38A PART VI EXEMPTION, REFUND AND REMISSION-38A. Refund of service tax, etc., to a foreign registered person.

(1) Where the Director General is satisfied that the refund under section 38 is to be made to a foreign registered person, the Director General may withhold the whole or any part of such refundable amount to be credited to any following or subsequent taxable period.

(2) The Director General shall treat the amount credited as payment or part payment received from the foreign registered person.

[Ins. Act A1672]

39 PART VI EXEMPTION, REFUND AND REMISSION-39. Deduction from return of refunded service tax.

(1) The Director General may approve, subject to such conditions as he deems fit, an application by any registered person to deduct from time to time from his return referred to in section 26 the amount of service tax paid but subsequently refunded to who is not doing business by reason of-

[Am. by Act 851]

(a) cancellation of taxable service;

(b) termination of taxable service; or

(c) such other reasons as may be approved by the Director General.

(2) The registered person shall make the deduction referred to in subsection (1) within one year after the payment was made, or such extended period as may be approved by the Director General.

(3) This section shall not apply to a foreign registered person.

[(3) Ins. Act A1597:s.32]

40 PART VI EXEMPTION, REFUND AND REMISSION-40. Remission of service tax, etc .

(1) The Minister may remit the whole or any part of the service tax due and payable under this Act where he deems fit.

(2) The Director General may remit the whole or any part of the surcharge accrued, or penalty, fee or other money payable, under this Act where he deems fit.

(3) Where a person who has been granted remission under subsection (1) or (2) has paid any of the service tax, surcharge, penalty, fee or other money to which the remission relates, he shall be entitled to a refund of the amount of service tax, surcharge, penalty, fee or other money which had been remitted.

(4) (Deleted).

[(4) Ins. Act A1597:s.33; Del. Act A1632:s.10]

40A PART VII RULING-40A. Non-application of Part VII.

This Part shall not apply to a foreign registered person.

[40A. Ins. Act A1597:s.34]

41 PART VII RULING-41. Public ruling.

(1) The Director General may, at any time, make a public ruling on the application of any provision of this Act in relation to any person or class of persons, or any type of business activities.

(2) The Director General may withdraw, either wholly or partly, any public ruling made under this section.

(3) Notwithstanding any provision of this Act, where a public ruling under subsection (1) applies to any person in relation to a business activity and the person applies the provision in the manner stated in the ruling, the Director General shall apply the provision in relation to the person and the business activities in accordance with the ruling.

42 PART VII RULING-42. Customs ruling.

(1) Any person may apply to the Director General, in the form and manner as determined by the Director General together with the prescribed fee, for a customs ruling in respect of any one or more of the following matters:

[Am. by Act 851]

(a) the determination of a taxable service;

(b) the determination of a taxable person;

(c) the principles to be adopted for the purposes of determination of value of taxable service;

(d) any other matters as determined by the Director General.

(2) An application for a customs ruling under subsection (1) may be made-

(a) at any time before any service is provided; or

(b) at any later time, if permitted by the Director General.

(3) An applicant may withdraw his application at any time before a customs ruling is made and
43 PART VII RULING-43. Making of customs ruling.

(1) Subject to subsection (3), the Director General shall make a customs ruling in respect of any matter specified in the application made under section 42 and such customs ruling shall bind the applicant.

(2) Any customs ruling made under subsection (1) may be subject to such conditions as the Director General deems fit.

(3) The Director General may decline to make a customs ruling if, in his opinion-

(a) the information given by the applicant is insufficient to do so;

(b) the application is for a hypothetical situation; or

(c) any pending appeal under section 81 involves the subject matter referred to in the application.

44 PART VII RULING-44. Amendment, modification or revocation of customs ruling.

(1) A customs ruling may be amended, modified or revoked by the Director General if-

(a) the customs ruling contains an error which needs to be corrected;

(b) the customs ruling was based on an error of fact or law;

(c) there is a change in law relating to service tax; or

(d) there is a change in the material fact or circumstances on which the customs ruling was based.

(2) The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant referred to in section 42 of the amendment, modification or revocation and, such amended, modified or revoked customs ruling shall take effect from the date stated in the notice.

(3) Notwithstanding subsection (2) and subject to section 38, if the amendment, modification or revocation of a customs ruling has the effect of decreasing any se
45 PART VII RULING-45. Director General to declare customs ruling to be null, etc .

The Director General shall, by a notice, declare a customs ruling made under section 43 to be null, void and of no effect if the ruling has been obtained by the applicant referred to in section 42 by way of fraud, misrepresentation or falsification of facts.

46 PART VII RULING-46. Different customs rulings on same subject matter.

Where an applicant referred to in section 42 receives two or more different customs rulings on the same subject matter, such rulings shall be treated as being null and void, and such applicant shall immediately notify the Director General who shall, within thirty days from the date of notification, make a new customs ruling.

46A PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-46A. Non-application of Part VIII.

This Part shall not apply to a foreign registered person.

[46A. Ins. Act A1597:s.35]

47 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-47. Interpretation.

In this Part, "Malaysia" excludes the designated areas and special areas.

48 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-48. Taxable service provided within or between designated areas, etc .

Notwithstanding section 7, no service tax shall be charged and levied on any taxable service provided within or between designated areas or between designated areas and special areas unless the Minister otherwise prescribes by order under section 51.

49 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-49. Taxable service provided by person whose principal place of business located in designated areas.

Service tax shall be charged by any person whose principal place of business is located in a designated area on any taxable service provided by him within Malaysia.

50 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-50. Taxable service provided to designated areas by registered person whose principal place of business located in Malaysia.

Service tax shall be charged by any registered person whose principal place of business is located in Malaysia who provides any taxable service to a designated area.

51 PART VIII SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS-51. Power of Minister to impose service tax.

The Minister may, by order published in the Gazette , prescribe any service provided within or between designated areas or between designated areas and special areas to be chargeable to service tax.

51A Non-application of Part IX PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-51A Non-application of Part IX.

This Part shall not apply to a foreign registered person.

[51A. Ins. Act A1597:s.36]

52 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-52. Interpretation.

In this Part, "Malaysia" excludes the special areas and designated areas.

53 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-53. Taxable service provided within or between special areas, etc .

Notwithstanding section 7, no service tax shall be charged and levied on any taxable service provided within or between special areas or between special areas and designated areas unless the Minister otherwise prescribes by order under section 56.

54 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-54. Taxable service provided by person whose principal place of business located in special areas.

Service tax shall be charged by any person whose principal place of business is located in a special area on any taxable service provided by him within Malaysia.

55 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-55. Taxable service provided to special areas by registered person whose principal place of business located in Malaysia.

Service tax shall be charged by any registered person whose principal place of business is located in Malaysia who provides any taxable service to a special area.

56 PART IX SPECIAL PROVISIONS RELATING TO SPECIAL AREAS-56. Power of Minister to impose service tax.

The Minister may, by order published in the Gazette , prescribe any service provided within or between special areas or between special areas and designated areas to be chargeable to service tax.

56A PART IXA DIGITAL SERVICES-56A. Imposition of service tax on digital services.

(1) Notwithstanding any provision of this Act, service tax shall be charged and levied on any digital service provided by a foreign registered person to any consumer.

(2) The value of digital services on which the service tax is payable shall be the value charged by the foreign registered person.

(3) Service tax on digital services shall be charged and levied at the rate fixed in accordance with subsection 10(2) by reference to the value charged by the foreign registered person.

(4) The service tax charged on the digital service provided to the consumer shall be due at the time when the payment for the digital service is received by the foreign registered person.

(4A) The Director General may, upon application in writing by any foreign registered person and subject to such conditions as he deems fit, approve service tax on any digital service provided by the foreign registered person to be due at the time the invoice is
56B PART IXA DIGITAL SERVICES-56B. Liability to be registered.

(1) The Minister may prescribe the total value of digital services for the purpose of registration of a foreign service provider under this Part.

(2) Any foreign service provider who provides any digital service to a consumer is liable to be registered at the following time, whichever is the earlier:

(a) at the end of any month, where the total value of all digital services provided by him in that month and the eleven months immediately preceding that month has exceeded the total value of the digital service prescribed under subsection (1); or

(b) at the end of any month, where there are reasonable grounds for believing that the total value of all digital services provided by him in that month and the eleven months immediately succeeding that month will exceed the total value of the digital service prescribed under subsection (1).

(3) The total value of all digital services pr
56C PART IXA DIGITAL SERVICES-56C. Application for registration of foreign service provider.

(1) Any foreign service provider who is liable to be registered under subsection 56B(2) shall apply to the Director General for registration in the form and manner as determined by the Director General not later than the last day of the month following the month in which he is liable to be registered as referred in paragraph 56B(2) (a) or (b) .

[Am. by Act 851]

(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 provide
56D PART IXA DIGITAL SERVICES-56D. Cessation of liability to be registered.

Any foreign registered person shall cease to be liable to be registered where:

(a) the Director General is satisfied that he ceases to provide digital services;

[Am. by Act A1672]

(aa) the Director General is satisfied that the total value of all digital services provided by him in that month and the eleven months immediately preceding that month does not exceed the total value of digital services prescribed under subsection 56B(1); or

[Ins. by Act A1672]

(b) he has been registered under subsection 13(2) or (4).

[56D. Ins. Act A1597:s.37]

56E PART IXA DIGITAL SERVICES-56E. Notification of cessation of liability.

(1) A foreign registered person who:

(a) ceases to provide digital services;

[Am. by Act A1672]

(aa) ceases to be liable to be registered under paragraph 56D (aa) ; or

[Ins. by Act A1672]

(b) has been registered under subsection 13(2) or (4),

[Am. by Act A1672]

shall notify the Director General in writing of that fact and the date of cessation within thirty days from the date of cessation.

(2) Any foreign registered person 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.

[56E. Ins. Act A1597:s.37]

56F PART IXA DIGITAL SERVICES-56F. Cancellation of registration.

(1) Where a foreign registered person makes a notification under section 56E, the Director General may cancel the foreign registered person's registration from the date the foreign registered person ceased to be liable to be registered under section 56D or from such later date as the Director General may determine if Director General is satisfied that the foreign registered person can be deregistered.

(2) Where there is no notification made under section 56E and the Director General is satisfied that a foreign registered person has ceased to be liable to be registered under section 56D, the Director General may cancel the registration of the foreign registered person from the date the foreign registered person ceased to be liable to be registered under section 56D 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 foreign service provider was registered,
56G PART IXA DIGITAL SERVICES-56G. Issuance of invoice.

(1) Every foreign registered person who provides any digital service shall issue an invoice or a document containing prescribed particulars to the consumer in respect of the transaction.

(2) The invoice or document referred to in subsection (1) may be issued electronically or in paper form.

(3) Any foreign registered person 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.

[56G. Ins. Act A1597:s.37]

56GA PART IXA DIGITAL SERVICES-56GA. Credit notes and debit notes.

Where any digital service is provided by any foreign registered person which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, such foreign registered person shall make deduction or addition of service tax in his returns accordingly, and the credit notes and debit notes shall contain the prescribed particulars.

[56GA. Ins. Act A1632:s.13]

56H PART IXA DIGITAL SERVICES-56H. Taxable period and accounting for service tax.

(1) The taxable period for a foreign registered person shall be a period of three months ending on the last day of any month of any calendar year.

(2) A foreign registered person may apply in writing to the Director General for a taxable period other than the period as determined under subsection (1).

(3) The Director General may, upon receiving any application under subsection (2):

(a) allow the application and the taxable period shall be the period as applied for;

(b) refuse the application and the taxable period shall remain as determined under subsection (1); or

(c) vary the length of the taxable period.

(3A) The Director General may, as he thinks fit, re-determine any taxable period other than the period as determined under subsection (1) or (3) for the foreign registered person.

[(3A) Ins. by Act 851]

(4) A
56I PART IXA DIGITAL SERVICES-56I. Payment of service tax.

(1) Any foreign registered person shall, in respect of the taxable period, pay to the Director General the amount of service tax due and payable not later than the last day of the month following after the end of his taxable period to which the return relates.

(2) Where any service tax due and payable is not paid wholly or partly by the foreign registered person after the last day on which it is due and payable under subsection (1) and no prosecution is instituted, the foreign registered person shall pay:

(a) for the first thirty-day period that the service tax is not paid wholly or partly after the expiry of the period specified under subsection (1), a penalty of ten per cent of the amount of service tax remains unpaid;

(b) for the second thirty-day period that the service tax is not paid wholly or partly after the expiry of the period specified under subsection (1), an additional penalty of fifte
56J PART IXA DIGITAL SERVICES-56J. Duty to keep records.

(1) Every foreign registered person shall keep complete and true records written up to date of all transactions which affect or may affect his liability to service tax, including the following records:

(a) all records of provision of digital service by the foreign registered person including invoices and receipts; and

(b) all other records as the Director General may determine.

(2) Any record kept under this section shall be preserved for a period of seven years from the latest date to which the record relates.

(3) Where the record is in an electronically readable form, the record shall be kept in such manner as to enable the record to be readily accessible and convertible in writing.

(4) A copy of the record shall be admissible in evidence in any proceedings to the same extent as the record itself.

(5) Any foreign registered person who contravenes subsection (
56K PART IXA DIGITAL SERVICES-56K. Service of notice, etc., on foreign registered person.

Every notice, direction or any other document required by this Act to be served on a foreign registered person may be served by electronic service under section 87.

[56K. Ins. Act A1597:s.37]

57 PART X ENFORCEMENT-57. Persons bound to give information.

(1) Every person having information about any matter into which it is the duty of the proper officer of service tax to inquire shall, upon being required by the officer to do so, give such information.

(2) Every person required by the proper officer of service tax to produce any goods, documents, articles or things which are within the power of such person to produce, and which are-

(a) goods, documents, articles or things used in any transaction or other matter relating to service tax; or

(b) goods, documents, articles or things into which it is the duty of the proper officer of service tax to inquire under this Act,

shall produce such goods, documents, articles or things.

(3) Where any information, goods, documents, articles or things are not in the national language or English language, any proper officer of service tax may by notice in writing require the person or
58 PART X ENFORCEMENT-58. Access to places or premises.

(1) For the purposes of this Act, any senior officer of service tax shall at all times have access to any place or premises where a person providing services carries on his business.

(2) Where any senior officer of service tax exercises his powers under subsection (1), the person who carries on his business or any other person present at the place or premises at that time of entry shall provide to the officer all reasonable facilities and assistance for the exercise of his duties under this section.

(3) Where any senior officer of service tax enters upon any place or premises in accordance with this section, he may-

(a) require the person providing services who carries on his business at such place or premises or any other person present at such place or premises, as the case may be, to produce any goods, documents, articles or things, which such person is required to keep under the provisions of this Act,
59 PART X ENFORCEMENT-59. Access to recorded information or computerized data.

(1) Any senior officer of service tax exercising his powers under sections 58, 60 and 61 shall be given access to any recorded information or computerized data, whether stored in a computer or otherwise.

(2) In addition, a senior officer of service tax exercising his powers under sections 58, 60 and 61-

(a) may inspect the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with the information or data; and

(b) may require-

(i) the person by whom or on whose behalf the senior officer of service tax has reasonable cause to suspect the computer is or has been so used in connection with the information or data; or

(ii) the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material in connection with the information or data,

60 PART X ENFORCEMENT-60. Magistrate may issue search warrant.

(1) Whenever it appears to any Magistrate, upon written information upon oath and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any place, premises or conveyance, there are concealed or deposited any goods, documents, articles or things which may afford evidence of the commission of an offence under this Act, the Magistrate may issue a warrant authorizing any senior officer of service tax named therein, at any time and with or without assistance-

(a) to enter the place, premises or conveyance and to search for and seize the goods, documents, articles or things; and

(b) to arrest any person being in the place, premises or conveyance in whose possession the goods, documents, articles or things are found or who may reasonably be suspected as having concealed or deposited such goods, documents, articles or things.

(2) The senior officer
61 PART X ENFORCEMENT-61. Search may be made without warrant.

Whenever it appears to the senior officer of service tax that there is reasonable cause to believe that in any place, premises or conveyance there are concealed or deposited any goods, documents, articles or things which may afford evidence of the commission of any offence under this Act and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant the goods, documents, articles or things are likely to be removed, he may exercise in, upon and in respect of the place, premises or conveyance, all the powers under section 60 in the same manner as if he was empowered so to do by a warrant issued under that section.

62 PART X ENFORCEMENT-62. Seizure of goods, etc .

(1) Any proper officer of service tax may seize in any place or premises any of the following:

[Am. Act A1632:s.15]

(a) all goods, documents, articles or things in respect of which the proper officer of service tax has reasonable cause to suspect that there has been committed any offence under this Act, any violation of any of the provisions of this Act, or any breach of any condition subject to which a registration has been approved under sections 13 and 14; and

(b) any other goods, documents, articles or things which may reasonably be believed to have a bearing on the offence, violation or breach referred to in paragraph (a) .

(2) Whenever any goods, documents, articles or things are seized under this Act, the proper officer of service tax shall forthwith give notice in writing of such seizure and the grounds of the seizure to the owner of the
62A PART X ENFORCEMENT-62A. Power to seal.

(1) Where by reason of its nature, size or amount it is not practicable to remove any goods, documents, articles or things seized under this Act, a proper officer of service tax may, by any means, seal the goods, documents, articles or things, or the places, premises, receptacles, packages or conveyances in which the goods, documents, articles or things are found.

(2) A person who, without lawful authority, breaks, tampers with or damages the seal referred to in subsection (1) or removes the goods, documents, articles, things, receptacles, packages or conveyances under seal, or attempts to do so, commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.

[62A. Ins. Act A1632:s.16]

63 PART X ENFORCEMENT-63. Power of arrest.

(1) Any proper officer of service tax may arrest without warrant-

(a) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence under this Act;

(b) any person whom he may reasonably suspect to have in his possession any goods, documents, articles or things liable to seizure under this Act; or

(c) any person whom he may reasonably suspect to have committed an offence under this Act.

(2) The proper officer of service tax may search or cause to be searched any person arrested under subsection (1) provided that-

(a) any person who requests that his person be searched in the presence of a senior officer of service tax shall not be searched except in the presence of and under the supervision of such senior officer of service tax, but such person may be detained un
63A PART X ENFORCEMENT-63A. Additional powers.

(1) In addition to and without affecting the existing powers conferred under this Act, when escorting and guarding any person in custody, a proper officer of service tax shall have all the powers of a police officer of the rank of Corporal and below and the powers of a prison officer of the rank of Sergeant and below under the Prison Act 1995 [Act 537].

(2) For the purposes of this Act:

(a) where an order, a certificate or any other act is required to be given, issued or done by an officer in charge of a Police District under any written law, such order, certificate or act may be given, issued or done by a senior officer of service tax, and for such purpose, the place where the order, certificate or act was given, issued or done shall be deemed to be a Police District under his charge; and

(b) a proper officer of service tax shall have all the powers conferred on an officer in charge of a police st
63B PART X ENFORCEMENT-63B. Powers of enforcement, inspection and investigation.

For the purposes of this Act, a senior officer of service tax shall have all the powers of a police officer of whatever rank as provided for under the Criminal Procedure Code [Act 593] in relation to enforcement, inspection and investigation, and such powers shall be in addition to the powers provided for under this Act and not in derogation thereof.

[63B. Ins. Act A1632:s.17]

64 PART XI TRIALS AND PROCEEDINGS-64. Jurisdiction to try offences.

Notwithstanding any written law to the contrary, a Sessions Court shall have jurisdiction to try any offence under this Act and to impose punishment under this Act for any such offence.

65 PART XI TRIALS AND PROCEEDINGS-65. Evidence by certificate, etc .

Any certificate signed by the Director General stating that-

(a) a person was or was not, on any date, registered under this Act;

(b) any return or declaration has not been furnished or had not been furnished on any date;

[(b) Am. Act A1597:s.38]

(c) any service tax shown as due and payable in any return, declaration or assessment has not been paid;

[(c) Am. Act A1597:s.38]

(d) any penalty and the amount of the penalty shown as due from a person named in the certificate; or

(e) any public ruling made under section 41 or customs ruling made under section 43,

shall be prima facie evidence of the facts stated in the certificate without proof of the signature to the certificate.

65A PART XI TRIALS AND PROCEEDINGS-65A. Evidence of agent provocateur admissible.

(1) Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, no agent provocateur shall be presumed to be unworthy of credit by reason only of his having attempted to abet or abetted the commission of an offence by any person under this Act if the attempt to abet or abetment was for the sole purpose of securing evidence against such person.

(2) Notwithstanding any rule of law or the provisions of this Act or any other written law to the contrary, and that the agent provocateur is a police officer of whatever rank or an officer of service tax, any statement, whether oral or in writing made to an agent provocateur by any person who subsequently is charged with an offence under this Act shall be admissible as evidence at his trial.

[65A. Ins. Act A1632:s.18]

66 PART XI TRIALS AND PROCEEDINGS-66. Obligation of secrecy.

(1) Except as provided under section 67, the name, identification card number, passport number and address of an informer, or any other information which can lead to the identity of the informer, and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any officer of service tax or any person who in the ordinary course of his duties comes into possession of, or has control of or access to, the information to any person except the proper officer of service tax.

(2) Any person who contravenes subsection (1) commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding seven years or to a fine not exceeding one hundred thousand ringgit or to both.

67 PART XI TRIALS AND PROCEEDINGS-67. Protection of informers from discovery.

(1) Except as hereinafter provided, no witness in any civil or criminal proceedings shall be obliged or permitted to disclose the name, address or any information of an informer, or the substance of the information received from an informer, or state any matter which might lead to the discovery of the informer.

(2) If any documents which are produced in evidence or liable to inspection in any civil or criminal proceedings contain any entry in which any informer is named or described or which might lead to his discovery, the court shall cause all the passages to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery.

(3) If in the trial for any offence under this Act, the court, after full enquiry into the case, believes that the informer wilfully made in his complaint a material statement which he knew to be false or did not believe to be true, or if in any other proceedings th
68 PART XI TRIALS AND PROCEEDINGS-68. Burden of proof.

Where any dispute arises in any prosecution as to whether-

(a) any service tax has been paid;

(b) any provision of service is not liable to service tax chargeable under this Act;

(ba) any service acquired by any person in Malaysia from any person who is outside Malaysia is not liable to service tax chargeable under this Act;

[(ba) Ins. Act A1597:s.39]

(c) any value upon which service tax is chargeable under this Act; or

(d) any amount of service tax chargeable under this Act is subject to any deduction,

the burden of proof of such dispute shall lie on the accused.

[Am. Act A1597:s.39]

69 PART XI TRIALS AND PROCEEDINGS-69. Court order.

(1) Where any person is found guilty of an offence under this Act, the court before which that person is found guilty shall order the person to pay to the Director General the amount of service tax due and payable or penalty payable, under this Act, if any, as certified by the Director General and such service tax or penalty shall be recoverable in the same manner as a fine as provided under section 283 of the Criminal Procedure Code [Act 593] .

(2) In addition to subsection (1), the court has civil jurisdiction to the extent of the amount of service tax due and payable or penalty payable and the order is enforceable in all respects as a final judgement of the court in favour of the Director General.

(3) Where any person is found not guilty of an offence under this Act, and if he has paid the amount of service tax due and payable or penalty payable under this Act pursuant to section 85 in respect of the offence charged, the cour
69A PART XI TRIALS AND PROCEEDINGS-69A. Imprisonment for non-payment of fine.

Notwithstanding sections 283 and 284 of the Criminal Procedure Code, the period of imprisonment imposed by any court in respect of the non-payment of any fine under this Act, or in respect of the default of a sufficient distress to satisfy any such fine, shall be such period of such description, as in the opinion of the court will satisfy the justice of the case, but shall not exceed in any case the maximum period as follows:

(a) where the fine does not exceed five thousand ringgit, the maximum period shall be two months;

(b) where the fine exceeds five thousand ringgit but does not exceed ten thousand ringgit, the maximum period shall be four months;

(c) where the fine exceeds ten thousand ringgit but does not exceed twenty thousand ringgit, the maximum period shall be six months,

with two additional months for every ten thousand ringgit after the first twenty thousa
70 PART XI TRIALS AND PROCEEDINGS-70. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause.

No person shall, in any proceedings before any court in respect of the seizure of any goods, documents, articles or things in exercise or the purported exercise of any power conferred under this Act, be entitled to the costs of the proceedings or to any damages or other relief, other than an order for the return of such goods, documents, articles or things or the payment of the value of such goods, documents, articles or things, unless such seizure was made without reasonable or probable cause.

71 PART XII GENERAL-71. Evasion of service tax.

(1) Any person who, with the intent to evade or assist any other person to evade service tax:

(a) omits from a return any information in relation to any matter affecting the amount of service tax chargeable by him or other person;

(b) makes a false statement or entry in any return, declaration, claim or application;

[(b) Am. Act A1597:s.41]

(c) gives any false answer, whether in writing or otherwise, to any question asked or request for information made under this Act;

(d) prepares or maintains, or authorizes the preparation or maintenance of, any false book of accounts, false invoices or other false records, or falsifies or authorizes the falsification of any book of accounts, invoices or records; or

(e) makes, uses or authorizes the use of any fraud, artifice or contrivance,

commits an offence.

(2) Any person who commits an offence under
72 PART XII GENERAL-72. Giving incorrect information relating to liability to service tax.

Without prejudice to any other liability incurred under this Act, any person who gives any incorrect information in relation to any matter affecting his own liability to service tax or the liability of any other person to service tax commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding three years or to a fine not exceeding fifty thousand ringgit or to both.

73 PART XII GENERAL-73. Improperly obtaining refund.

Any person who causes or attempts to cause the refund by the Director General under subsection 10(4), 35(1) or 38(1) to himself or to any other person of any amount in excess of the amount properly so refundable to him or to that other person commits an offence and shall, on conviction, be liable-

(a) to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and

(b) to a penalty of two times the amount refunded in excess of the amount properly so refundable.

73A PART XII GENERAL-73A. Improperly obtaining deduction of service tax.

Any person who causes or attempts to cause the deduction of service tax under subsection 23(1), 34A(1) or 39(2) for himself or for any other person of any amount in excess of the amount properly so deductible for him or for that other person commits an offence and shall, on conviction, be liable:

(a) to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and

(b) to a penalty of two times the amount deducted in excess of the amount properly so deductible.

[73A. Ins. Act A1632:s.19]

74 PART XII GENERAL-74. Employee may transact business.

(1) An employee of any person may transact business generally with any proper officer of service tax on behalf of such person.

(2) A proper officer of service tax may refuse to transact business with such employee unless the person referred to under subsection (1) identifies such employee to such proper officer of service tax as empowered to transact.

75 PART XII GENERAL-75. Transaction of business on behalf of any person.

[Shoulder note Am. Act A1597:s.42]

(1) Subject to section 74, no person shall transact any business in relation to this Act on behalf of any taxable person, or any person other than a taxable person who, in carrying on his business, acquires any imported taxable service, or any foreign registered person except on matters with regard to any refund, remission, exemption, or any other matters as approved by the Director General, under this Act.

[(1) Am. Act A1597:s.42]

(2) The person who transacts business on any of the matters stated in subsection (1) on behalf of the person referred to in that subsection shall:

[Am. Act A1597:s.42]

(a) produce a letter of authorization from the person whom he represents; and

[(a) Am. Act A1597:s.42]

(b) produce any thing in the form and manner
76 PART XII GENERAL-76. Offences by authorized and unauthorized persons.

Any person:

(a) being an employee of a taxable person or foreign registered person or a person authorized under section 75 who:

[(a) Am. Act A1597:s.43]

(i) withholds for his own use or otherwise any portion of the amount of service tax or penalties collected under this Act;

(ii) otherwise than in good faith, demands from any person an amount in excess of any assessment of service tax due and payable, or penalties payable, under this Act;

(iii) submits any false return, statement or report, whether in writing or otherwise, of the amount of service tax or penalty collected or received by him under this Act; or

(iv) defrauds any person, embezzles any money, or otherwise uses his position so as to deal wrongfully either with the Director General or any other individual; or

(b) not being authorized under this Act who coll
77 PART XII GENERAL-77. Obstruction.

Any person who in any way obstructs, assaults or hinders any proper officer of service tax in the discharge of his functions under this Act commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.

78 PART XII GENERAL-78. Offences by company, etc .

(1) Where any company, limited liability partnership, firm, society or other body of persons commits an offence under this Act, a person who at the time of the commission of the offence was a director, compliance officer, partner, manager, secretary or other similar officer of the company, limited liability partnership, firm, society or other body of persons or was purporting to act in such capacity or was in any manner or to any extent responsible for the management of any of the affairs of the company, limited liability partnership, firm, society or other body of persons or was assisting in its management-

(a) may be charged severally or jointly in the same proceedings with the company, limited liability partnership, firm, society or other body of persons; and

(b) if the company, limited liability partnership, firm, society or the body of persons is found guilty of the offence, shall be deemed to be guil
79 PART XII GENERAL-79. General penalty.

Any person who commits an offence under this Act for which no penalty is expressly provided 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.

80 PART XII GENERAL-80. Compounding of offences.

(1) The Minister may, with the approval of the Public Prosecutor, make regulations prescribing-

(a) any offence under this Act or any regulations made under this Act as an offence which may be compounded;

(b) the criteria for compounding such offence; and

(c) the method and procedure for compounding such offence.

(2) Any senior officer of service tax may, with the consent in writing of the Public Prosecutor, at any time before a charge is being instituted, compound any offence prescribed as an offence which may be compounded by making a written offer to the person reasonably suspected of having committed the offence to compound the offence upon payment to the Director General of a sum of money not exceeding fifty per centum of the amount of the maximum fine to which the person would have been liable to if he had been convicted of the offence, within such time as may b
81 PART XII GENERAL-81. Review and appeal.

(1) Any person aggrieved by any decision of the Director General may apply to the Director General for review of any of his decision within thirty days from the date the person has been notified of such decision provided that no appeal has been made on the same decision to the Customs Appeal Tribunal or court.

(2) An application for review under subsection (1) shall be made in the form and manner as determined by the Director General.

[Am. by Act 851]

(3) Where an application for review has been made under subsection (1), the Director General shall make the review and notify the decision of the review to the person, where practicable, within sixty days from the date of the receipt of such application.

(4) No review may be made in any matter relating to compound.

(5) Any person aggrieved by any decision of the Director General under subsection (3) or any other provision of this Act, except a
82 PART XII GENERAL-82. Liquidator of company to give notice of winding-up, and set aside service tax.

(1) Where a resolution is passed and becomes effective, or an order is made, for the winding-up of a company which is liable for any service tax due and payable, the liquidator of the company shall:

[Am. Act A1632:s.20]

(a) give notice of the winding up of the company to the Director General within fourteen days after the resolution is effective or order is made;

(b) before disposing of any of the assets of the company, set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any service tax that is or will thereafter become due and payable in respect of the company; and

(c) pay the service tax referred to in paragraph (b) .

(2) A liquidator of any company referred to in subsection (1) who fails to give notice to the Director General within the time specified in paragraph (1) (a)<
83 PART XII GENERAL-83. Appointment of receiver to be notified to Director General.

(1) Where a receiver of the property of any person who is liable for any service tax due and payable is appointed, the receiver shall give notice of such appointment to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the person set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any service tax that is or will thereafter become due and payable in respect of the taxable services provided or imported taxable services acquired by the person before the appointment of the receiver, and shall pay such service tax.

[(1) Am. Act A1632:s.21]

(2) Any receiver appointed under subsection (1) who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for the payment of the taxable service tax as required under that subsection shall be personally liable for any servic
84 PART XII GENERAL-84. Registered person to submit audit certificate.

(1) The Director General may require a registered person to submit annually an audit certificate, signed by a public accountant not in the employment of the registered person, in relation to the records required to be kept by the registered person under section 24 in respect of the taxable services provided by the registered person.

[(1) Renumbering by Act A1597:s.47]

(2) This section shall not apply to a foreign registered person.

[(2) Ins. Act A1597:s.47]

85 PART XII GENERAL-85. Service tax, etc , to be payable notwithstanding any proceedings, etc .

The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act or the compounding of an offence under section 80 shall not relieve any person from the liability to pay for any service tax, surcharge, penalty, fees or other money under this Act.

86 PART XII GENERAL-86. Service of notices, etc .

(1) Every notice, direction or other document required by this Act to be served on any person may be served-

(a) personally on that person;

(b) by sending it to that person by registered post; or

(c) by the electronic service under section 87.

(2) The notice, direction or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if such notice, direction or other document was addressed-

(a) in the case of a company, limited liability partnership, firm, society or other body of persons-

(i) to its registered office;

(ii) to its last known address; or

(iii) to any person authorized by it to accept service of process; and

(b) in the
86A PART XII GENERAL-86A. Service of summons.

(1) Every summons issued by a court against any person in connection with any civil or criminal proceedings under this Act may be served on the person named therein:

(a) by delivering the summons to the person or any adult member of his family or any of his servants residing with him at his usual or last-known place of residence;

(b) by leaving the summons at his usual or last-known place of residence or business in an envelope addressed to the person;

(c) by sending the summons by registered post addressed to the person at his usual or last-known place of residence or business; or

(d) where the person is a company, a limited liability partnership, a firm, a society, an association or other body of persons:

(i) by delivering the summons to the secretary or other like officer of the company, limited liability partnership, firm, society, association or o
87 PART XII GENERAL-87. Use of electronic service.

(1) Notwithstanding any other provision of this Act and subject to the regulations made under this Act, the Director General may provide an electronic service to any registered user for-

(a) the filing or furnishing of any application, return, declaration or any other document; and

(b) the service of any notice, direction, order, permit, receipt or any other document.

(2) Where an electronic notice is made and transmitted to the Director General, the Director General shall not be liable for any loss or damage suffered by the registered user by reason of any error or omission of whatever nature or however arising appearing in any electronic notice obtained by the registered user under the electronic service if the error or omission was made in good faith and in the ordinary course of the discharge of the duties of the Director General or occurred or arose as a result of any defect or b
88 PART XII GENERAL-88. Protection of officer of service tax from liability.

No officer of service tax or other person employed by the Government in the course of carrying out his duties under this Act shall be liable to make good any loss sustained in respect of any goods, documents, articles or things by fire, theft, damage or other causes while the goods, documents, articles or things in the lawful custody or control of the officer or other person employed by the Government in the course of carrying out his duties under this Act unless the loss is caused by his wilful neglect or default.

89 PART XII GENERAL-89. Rewards.

The Director General may order such rewards as he may deem fit to be paid to any officer of service tax or other person for services rendered in connection with the detection of any offences against this Act.

90 PART XII GENERAL-90. Power of Director General to charge fees.

The Director General may charge such fee as he may consider reasonable in respect of any service rendered by him or any officer of service tax-

(a) which is not required to be rendered under this Act; and

(b) for which no fee is prescribed by any written law.

90A PART XII GENERAL-90A. Power to extend period.

Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.

[Ins. by Act A1672]

90B PART XII GENERAL-90B. Power to modify terms and conditions.

(1) Where terms and conditions are imposed pursuant to this Act, the Minister may, on the advice of the Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act.

(2) Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating:

(a) the terms and conditions as modified; and

(b) the date the terms and conditions as modified take effect.

(3) The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).

(4) For the purposes of this section, "modify" means add to, delete or vary.

[Ins. by Act A1672]

91 PART XII GENERAL-91. Power to make regulations.

(1) The Minister may make regulations as may be necessary or expedient for the purposes of carrying into effect the provisions of this Act.

(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;

[(d) Am. Act A1597:s.50]

(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)
92 PART XIII SAVINGS AND TRANSITIONAL-92. Registration on the commencement date.

(1) Notwithstanding section 13, any person who provides services before the effective date which services are taxable services on the effective date shall, within thirty days from the date of the coming into operation of this Act, apply to the Director General to be registered as a registered person if there are reasonable grounds for believing that the total value of his taxable services provided in the month of effective date and eleven months immediately succeeding that month will exceed the total value of taxable services as prescribed in subsection 12(1).

(2) The Director General shall register the person referred to in subsection (1) with effect from the first day of the month following the month in which the application is made and the person shall charge the service tax on the taxable service provided by the person with effect from such day.

(3) Any person who provides services before the effective date which services are taxabl
93 PART XIII SAVINGS AND TRANSITIONAL-93. Progressive or periodic agreement.

(1) Where any taxable service is provided under an agreement for a period or progressively over a period whether or not at regular intervals and that period begins before 1 June 2018 and ends after the effective date, the proportion of the service which is attributed to the part of the period after the effective date shall be chargeable to service tax.

(2) The services provided under subsection (1) shall be taken to be made continuously and uniformly throughout the period of that agreement.

(3) Where the services referred to in subsection (1) is provided under a warranty whether expressed, implied or required by law and the value of the warranty is included in the value of the services provided, no service tax shall be charged on the services provided under such warranty.

(4) Subsections (1) and (2) shall not apply to a provision of services where goods and services tax under the Goods and Services Tax Act 2014 has been paid on
94 PART XIII SAVINGS AND TRANSITIONAL-94. Rights granted for life.

(1) This section shall apply where-

(a) a registered person, who is a club or other similar body, provides taxable services under an agreement;

(b) the agreement provides whether expressly or implicitly that a right is to be granted or exercisable for the rest of the person's life or for a period of not less than thirty years; and

(c) the rights is granted or first exercisable before the effective date.

(2) Where any payment for rights granted or exercisable for the rest of the person's life or for a period of not less than thirty years is paid by existing or new members of a club or other similar body for any rights to use facilities of the club or other similar body, the provision of services on which any payment is made-

(a) before the effective date, shall not be chargeable to service tax; and

(b) on or after the effe
95 PART XIII SAVINGS AND TRANSITIONAL-95. Things done in anticipation of the enactment of this Act.

All acts and things done by or on behalf of the Director General in preparation for or in anticipation of the enactment of this Act and any expenditure incurred in relation thereto shall be deemed to have been authorized under this Act, provided that the acts and things done are consistent with the general intention and purposes of this Act, and all rights and obligations acquired or incurred as a result of the doing of those acts or things including any expenditure incurred in relation thereto shall upon the coming into operation of this Act be deemed to be the rights and obligations of the Director General.