This legislation has been repealed. Do not cite it as law in force.
s 13 Supply of imported services
(1) Where imported services, being a taxable supply if made in Malaysia, is supplied to a person (hereinafter referred to as the “recipient”) for the purposes of any business carried on by him, the supply shall be treated as a supply made by the recipient in the course or furtherance of his business, and the supply is a taxable supply.
(2) Where the recipient is a taxable person, the provisions of this Act shall apply to him with respect to the supply of imported services.
(3) Where the recipient is a person other than a taxable person, tax shall be charged on the supply of such imported services and he shall be liable for any tax due and payable on that supply.
(4) Notwithstanding section 11 and for the purposes of subsection (1), the time of supply of imported services shall, to the extent covered by any payment by the recipient, be treated to have been made when the supplies are paid for.
(5) Notwithstanding subsection (1), when goods are imported into Malaysia under a lease agreement from a person who does not belong in Malaysia, tax shall be charged on the goods.
Malay text (authoritative)
Pembekalan perkhidmatan diimport
(1) Jika perkhidmatan diimport, yang merupakan suatu pembekalan bercukai jika dibuat di Malaysia, dibekalkan kepada seseorang (kemudian daripada ini disebut “penerima”) bagi maksud apa-apa perniagaan yang dijalankan olehnya, pembekalan itu hendaklah dikira sebagai suatu pembekalan yang dibuat oleh penerima dalam penjalanan urusan atau penerusan perniagaannya, dan pembekalan itu ialah pembekalan bercukai.
(2) Jika penerima ialah orang kena cukai, peruntukan Akta ini hendaklah terpakai baginya mengenai pembekalan perkhidmatan diimport itu.
(3) Jika penerima ialah seseorang yang selain orang kena cukai, cukai hendaklah dikenakan ke atas pembekalan perkhidmatan diimport itu dan dia hendaklah bertanggungan bagi apa-apa cukai yang genap masa dan kena dibayar ke atas pembekalan itu.
(4) Walau apa pun seksyen 11 dan bagi maksud subseksyen (1), masa pembekalan perkhidmatan diimport hendaklah, setakat yang diliputi oleh apa-apa pembayaran oleh penerima, hendaklah dikira sebagai dibuat apabila bekalan itu dibayar.
(5) Walau apa pun subseksyen (1), apabila barang diimport ke Malaysia di bawah suatu perjanjian pajakan daripada orang yang tempatnya bukan di Malaysia, cukai hendaklah dikenakan ke atas barang itu.
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).
