Service Tax Act 2018 s 90
s 90 Power of Director General to charge fees
The Director General may charge such fee as he may consider reasonable in respect of any service rendered by him or any officer of service tax—
(a) which is not required to be rendered under this Act; and
(b) for which no fee is prescribed by any written law.
Malay text (authoritative)
Kuasa Ketua Pengarah untuk mengenakan fi
Ketua Pengarah boleh mengenakan apa-apa fi sebagaimana yang difikirkan munasabah olehnya berkenaan dengan apa-apa perkhidmatan yang diberikan olehnya atau mana-mana pegawai cukai perkhidmatan—
(a) yang tidak dikehendaki untuk diberikan di bawah Akta ini; dan
(b) yang baginya tiada fi ditetapkan oleh mana-mana undang-undang bertulis.
Read this section in the full act → · Open Part XII →
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).