Service Tax Act 2018 s 50
s 50 Taxable service provided to designated areas by registered person whose principal place of business located in Malaysia
Service tax shall be charged by any registered person whose principal place of business is located in Malaysia who provides any taxable service to a designated area.
Malay text (authoritative)
Perkhidmatan bercukai yang diberikan ke kawasan ditetapkan oleh orang berdaftar yang tempat perniagaan utamanya terletak di Malaysia
Cukai perkhidmatan hendaklah dikenakan oleh mana-mana orang berdaftar yang tempat perniagaan utamanya terletak di Malaysia yang memberikan apa-apa perkhidmatan bercukai ke kawasan ditetapkan.
Read this section in the full act → · Open Part VIII →
Find Act 807 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).