Finance Act 1992 s 28

Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.

s 28 Amendment of section 3

Section 3 of the Service Tax Act 1975, which in this Chapter is referred to as the “principal Act”, is amended by substituting for paragraph (a) the following: “(a) any prescribed service (hereafter in this Act referred to as “taxable service”) provided by or in— (i) any prescribed professional establishment; or (ii) any prescribed establishment;”.

Malay text (authoritative)

Seksyen 3 Akta Cukai Perkhidmatan 1975, yang Pindaan disebut "Akta ibu" dalam Bab ini, adalah dipinda dengan Akta 151. menggantikan perenggan (a) dengan yang berikut: "(a) mana-mana perkhidmatan yang ditetapkan (kemudian daripada ini dalam Akta ini disebut "perkhidmatan yang kena dibayar cukai") yang disediakan oleh atau di— (i) mana-mana tempat perniagaan profesional yang ditetapkan; atau (il) mana-mana . tempat perniagaan yang ditetapkan;".

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Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

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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