Goods and Services Tax Act 2014 s 181
This legislation has been repealed. Do not cite it as law in force.
(1) The Service Tax Act 1975 is repealed. (2) Notwithstanding the repeal of the Service Tax Act 1975, any liability incurred, service tax due, overpaid or erroneously paid under that Act may be collected, refunded, remitted or enforced as if that Act had not been repealed.
Pemansuhan dan kecualian Akta Cukai Perkhidmatan 1975
(1) Akta Cukai Perkhidmatan 1975 dimansuhkan. (2) Walaupun Akta Cukai Perkhidmatan 1975 dimansuhkan, apa-apa liabiliti yang ditanggung, cukai perkhidmatan yang kena dibayar, yang terlebih bayar atau terkhilaf bayar di bawah Akta itu boleh dipungut, dibayar balik, diremit atau dikuatkuasakan seolah-olah Akta itu tidak dimansuhkan.
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).