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← Goods and Services Tax Act 2014

Goods and Services Tax Act 2014 s 26

Goods and Services Tax Act 2014 s 26

This legislation has been repealed. Do not cite it as law in force.

s 26 Cancellation of registration

(1) Where a registered person makes a request in writing to cancel his registration or makes a notification under section 25, the Director General may cancel the person’s registration from such date as the Director General may determine if he is satisfied that the person can be deregistered. (2) Where the Director General is satisfied that a registered person has ceased to be registrable, the Director General may cancel his registration with effect from the day on which he ceased to be registrable or from such later date as the Director General may determine. (3) Where the Director General is satisfied that on the day on which a registered person was registered he was not registrable, the Director General may cancel his registration with effect from the date of notification in writing by the Director General. (4) For the purposes of this section, “registrable” means liable to be registered under section 20 or eligible to be registered under section 24.

Malay text (authoritative)

Pembatalan pendaftaran

(1) Jika seseorang orang berdaftar membuat permintaan secara bertulis untuk membatalkan pendaftarannya atau membuat pemberitahuan di bawah seksyen 25, Ketua Pengarah boleh membatalkan pendaftaran orang itu dari apa-apa tarikh yang ditentukan oleh Ketua Pengarah jika dia berpuas hati bahawa orang itu boleh dibatalkan pendaftarannya. (2) Jika Ketua Pengarah berpuas hati bahawa seseorang orang berdaftar telah terhenti dari boleh didaftarkan, Ketua Pengarah boleh membatalkan pendaftarannya berkuat kuasa dari tarikh dia terhenti dari boleh didaftarkan atau dari apa-apa tarikh terkemudian yang ditentukan oleh Ketua Pengarah. (3) Jika Ketua Pengarah berpuas hati bahawa pada hari yang seseorang orang berdaftar telah didaftarkan dia bukan orang yang boleh didaftarkan, Ketua Pengarah boleh membatalkan pendaftarannya berkuat kuasa dari tarikh pemberitahuan secara bertulis oleh Ketua Pengarah. (4) Bagi maksud seksyen ini, “boleh didaftarkan” ertinya bertanggungan untuk berdaftar di bawah seksyen 20 atau layak untuk berdaftar di bawah seksyen 24.

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

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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