Finance Act 2015 s 48

s 48 Amendment of section 13

The Goods and Services Tax Act 2014, which is referred to as the “principal Act” in this Chapter, is amended in section 13 by substituting for subsection (4) the following subsection: “(4) Notwithstanding section 11 and for the purposes of subsection (1), the time of supply of imported services shall be treated to have been made at the following dates whichever is the earlier: (a) the date when any payment is made by the recipient; or (b) the date when any invoice is issued by the supplier who belongs in a country other than Malaysia or who carries on business outside Malaysia.”.

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Find Act 773 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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