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← Goods and Services Tax Act 2014

Goods and Services Tax Act 2014 s 159

Goods and Services Tax Act 2014 s 159

This legislation has been repealed. Do not cite it as law in force.

s 159 Collection of tax in designated area

Notwithstanding any provision of this Act, the collection of tax due and payable shall be made in a designated area in respect of goods supplied or to be supplied from the designated area to Malaysia.

Malay text (authoritative)

Pemungutan cukai di kawasan ditetapkan

Walau apa pun apa-apa peruntukan Akta ini, pemungutan cukai yang genap masa dan kena dibayar hendaklah dibuat di kawasan ditetapkan berkenaan dengan barang yang dibekalkan atau yang akan dibekalkan dari kawasan ditetapkan ke Malaysia.

Read this section in the full act → · Open Part XIV →

Find Act 762 on lom.agc.gov.my ↗

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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