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← Goods and Services Tax Act 2014

Goods and Services Tax Act 2014 s 167

Goods and Services Tax Act 2014 s 167

This legislation has been repealed. Do not cite it as law in force.

s 167 Service of notices

(1) Every notice, direction or any other document required by this Act to be served on any person may be served— (a) personally upon the person; (b) by sending it to the person by registered post; or (c) by electronic service. (2) The notice, direction or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if the notice, direction or other document was addressed— (a) in the case of a company, limited liability partnership, firm, society, an association or other body of persons— (i) to its registered office; (ii) to its last-known address; or (iii) to any person authorized by it to accept service of process; and (b) in the case of an individual, to his last-known address. (3) Where a person has given his consent for a notice to be served on him through the electronic service, the notice shall be deemed to have been served at the time when the electronic notice is transmitted to his account through the electronic service.

Malay text (authoritative)

Penyampaian notis

(1) Tiap-tiap notis, arahan atau apa-apa dokumen lain yang dikehendaki oleh Akta ini untuk disampaikan kepada mana-mana orang boleh disampaikan— (a) secara kediri kepada orang itu; (b) dengan menghantarnya kepada orang itu melalui pos berdaftar; atau (c) melalui perkhidmatan elektronik. (2) Notis, arahan atau dokumen lain itu yang dihantar melalui pos berdaftar kepada seseorang hendaklah disifatkan telah disampaikan kepada orang itu pada masa yang ia akan dihantarserahkan kepada orang itu dalam perjalanan biasa pos jika notis, arahan atau dokumen lain itu dialamatkan— (a) dalam hal suatu syarikat, perkongsian liabiliti terhad, firma, pertubuhan, persatuan atau kumpulan orang lain— (i) ke pejabat berdaftarnya; (ii) ke alamat terakhirnya yang diketahui; atau (iii) kepada mana-mana orang yang diberi kuasa olehnya untuk menerima penyampaian proses; dan (b) dalam hal seseorang individu, ke alamat terakhirnya yang diketahui. (3) Jika seseorang telah memberi persetujuannya bagi suatu notis disampaikan kepadanya melalui perkhidmatan elektronik, notis itu hendaklah disifatkan telah disampaikan pada masa apabila notis elektronik itu dihantar ke akaunnya melalui perkhidmatan elektronik.

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

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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