Service Tax Act 2018 s 54

s 54 Taxable service provided by person whose principal place of business located in special areas

Service tax shall be charged by any person whose principal place of business is located in a special area on any taxable service provided by him within Malaysia.

Malay text (authoritative)

Perkhidmatan bercukai yang diberikan oleh orang yang tempat perniagaan utamanya terletak di kawasan khas

Cukai perkhidmatan hendaklah dikenakan oleh mana-mana orang yang tempat perniagaan utamanya terletak di kawasan khas ke atas apa-apa perkhidmatan bercukai yang diberikan olehnya di dalam Malaysia.

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

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).

What to look at next

Service Tax Act 2018, full textChapter navigation and full text, so you can read this section in contextMalaysia legislation Malaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Part IX — SPECIAL PROVISIONS RELATING TO SPECIAL AREAS — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections