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Service Tax Act 2018 [Act 807]   cite [+]

ARRANGEMENT OF SECTIONS
  1. Preamble

  2. PART I   PRELIMINARY

    1. 1. Short title and commencement
    2. 2. Interpretation
  3. PART II   ADMINISTRATION

    1. 3. Functions and powers of Director General and other officers
    2. 4. Persons appointed or employed to be public servants
    3. 5. Recognition of office
    4. 6. Confidentiality of information
  4. PART III   IMPOSITION AND SCOPE OF SERVICE TAX

    1. 7. Imposition and scope of service tax
    2. 8. Taxable service
    3. 9. Determination of value of taxable service
    4. 10. Rate of service tax
    5. 11. Service tax due
  5. PART IV   REGISTRATION

    1. 12. Liability to be registered
    2. 13. Application for registration
    3. 14. Voluntary registration
    4. 15. Direction to treat persons as single taxable person
    5. 16. Registration of partnership
    6. 17. Registration of branches or divisions
    7. 18. Cessation of liability to be registered
    8. 19. Notification of cessation of liability
    9. 20. Cancellation of registration
  6. PART V   ACCOUNTING, ASSESSMENT, RECOVERY, ETC.

    1. 21. Invoices
    2. 22. Production of invoices by computer
    3. 23. Credit notes and debit notes
    4. 24. Duty to keep records
    5. 25. Taxable period
    6. 26. Furnishing of returns and payment of service tax due and payable
    7. 27. Power to assess
    8. 28. Recovery of service tax, etc., as civil debt
    9. 29. Power to collect service tax, etc., from person owing money to taxable person
    10. 30. Recovery of service tax before payable from persons about to leave Malaysia
    11. 31. Recovery of service tax, etc., from persons about to leave Malaysia without paying service tax, etc.
    12. 32. Payment by instalments
    13. 33. Liability of directors, etc.
  7. PART VI   EXEMPTION, REFUND AND REMISSION

    1. 34. Power of Minister to exempt and refund
    2. 35. Claim for refund of service tax in relation to bad debt
    3. 36. Repayment of service tax in relation to bad debt
    4. 37. Payment of service tax, etc., short paid or erroneously refunded
    5. 38. Refund of service tax, etc., overpaid or erroneously paid
    6. 39. Deduction from return of refunded service tax
    7. 40. Remission of service tax, etc.
  8. PART VII   RULING

    1. 41. Public ruling
    2. 42. Customs ruling
    3. 43. Making of customs ruling
    4. 44. Amendment, modification or revocation of customs ruling
    5. 45. Director General to declare customs ruling to be null, etc.
    6. 46. Different customs rulings on same subject matter
  9. PART VIII   SPECIAL PROVISIONS RELATING TO DESIGNATED AREAS

    1. 47. Interpretation
    2. 48. Taxable service provided within or between designated areas, etc.
    3. 49. Taxable service provided by person whose principal place of business located in designated areas
    4. 50. Taxable service provided to designated areas by registered person whose principal place of business located in Malaysia
    5. 51. Power of Minister to impose service tax
  10. PART IX   SPECIAL PROVISIONS RELATING TO SPECIAL AREAS

    1. 52. Interpretation
    2. 53. Taxable service provided within or between special areas, etc.
    3. 54. Taxable service provided by person whose principal place of business located in special areas
    4. 55. Taxable service provided to special areas by registered person whose principal place of business located in Malaysia
    5. 56. Power of Minister to impose service tax
  11. PART X   ENFORCEMENT

    1. 57. Persons bound to give information
    2. 58. Access to places or premises
    3. 59. Access to recorded information or computerized data
    4. 60. Magistrate may issue search warrant
    5. 61. Search may be made without warrant
    6. 62. Seizure of goods, etc.
    7. 63. Power of arrest
  12. PART XI   TRIALS AND PROCEEDINGS

    1. 64. Jurisdiction to try offences
    2. 65. Evidence by certificate, etc.
    3. 66. Obligation of secrecy
    4. 67. Protection of informers from discovery
    5. 68. Burden of proof
    6. 69. Court order
    7. 70. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
  13. PART XII   GENERAL

    1. 71. Evasion of service tax
    2. 72. Giving incorrect information relating to liability to service tax
    3. 73. Improperly obtaining refund
    4. 74. Employee may transact business
    5. 75. Transaction of business on behalf of taxable person
    6. 76. Offences by authorized and unauthorized persons
    7. 77. Obstruction
    8. 78. Offences by company, etc.
    9. 79. General penalty
    10. 80. Compounding of offences
    11. 81. Review and appeal
    12. 82. Liquidator of company to give notice of winding-up, and set aside service tax
    13. 83. Appointment of receiver to be notified to Director General
    14. 84. Registered person to submit audit certificate
    15. 85. Service tax, etc., to be payable notwithstanding any proceedings, etc.
    16. 86. Service of notices, etc.
    17. 87. Use of electronic service
    18. 88. Protection of officer of service tax from liability
    19. 89. Rewards
    20. 90. Power of Director General to charge fees
    21. 91. Power to make regulations
  14. PART XIII   SAVINGS AND TRANSITIONAL

    1. 92. Registration on the commencement date
    2. 93. Progressive or periodic agreement
    3. 94. Rights granted for life
    4. 95. Things done in anticipation of the enactment of this Act


Important Notice: Legislation from this website is not a copy of the Gazette printed by the Government Printer, Percetakan Nasional Malaysia Berhad, for the purposes of section 61 of the Interpretation Acts 1948 and 1967 [Act 388] and does not constitute prima facie evidence of the contents of the Gazette by virtue of the section.

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