Commencement of amendments to the Goods and Services Tax Act 2014
s 19
Sections 20, 21, 22 and 23 come into operation on a date to be appointed by the Minister by notification in the Gazette.
Finance (No. 2) Act 2017 Chapter IV — AMENDMENTS TO THE GOODS AND SERVICES TAX ACT 2014
Amendment of section 22
s 20
The Goods and Services Tax Act 2014, which is referred to as the “principal Act” in this Chapter, is amended in paragraph 22(3)(a), by inserting after the words “to be supplied” the words “due to cessation of business,”.
Amendment of section 43
s 21
Section 43 of the principal Act is amended— (a) by inserting after subsection (1) the following subsection: “(1a) Where any person other than a taxable person— (a) fails to furnish a declaration under section 42; or (b) furnishes a declaration which to the Director General appears incomplete or incorrect, the Director General may asses to the best of his judgment the amount of tax and penalty under subsection 42(4), if any, due and payable from such person and shall forthwith notify such person of the assessment in writing.”; (b) in subsection (3), by inserting after the word “(1)” the words “, (1a)”; and (c) in subsection (8), by inserting after the words “(1),” the words “(1a),”.
Amendment of section 64
s 22
Section 64 of the principal Act is amended— (a) in paragraph (1)(a), by substituting for the words “and State Governments” the words “, State Governments and local authorities”; (b) in paragraph (1)(b), by deleting the words “local authority and”; and (c) in subsection (2), by deleting the words “local authority or” wherever appearing.
Amendment of Second Schedule
s 23
The principal Act is amended in paragraph 2 of the Second Schedule— (a) by substituting for the shoulder note the following shoulder note: “Pension fund, etc.”; and (b) by inserting after the words “written law” the words “or any levy under the Pembangunan Sumber Manusia Berhad Act 2001 [Act 612]”.
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Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
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