Goods and Services Tax Act 2014
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| Goods and Services Tax Act 2014 | |
|---|---|
 | |
| Parliament of Malaysia | |
| An Act to provide for the imposition and collection of goods and services tax and for matters connected therewith. | |
| Citation | Act 762 |
| Territorial extent | Throughout Malaysia |
| Enacted by | Dewan Rakyat |
| Date passed | 7 April 2014 |
| Enacted by | Dewan Negara |
| Date passed | 5 May 2014 |
| Date of royal assent | 9 June 2014 |
| Date commenced | 19 June 2014 |
| Date effective | Except for regulations 11 and 12, and Parts VI, VII, VIII, IX and X, these Regulations come into operation on 1 July 2014. Regulations 11 and 12, and Parts VI, VII, VIII, IX and X come into operation on 1 April 2015.[1] |
| Legislative history | |
| Bill introduced in the Dewan Rakyat | Goods and Services Bill 2014 |
| Bill citation | D.R. 2/2014 |
| Introduced by | Ahmad Husni Hanadzlah, Second Minister of Finance |
| First reading | 31 March 2014 |
| Second reading | 3 April 2014 |
| Third reading | 7 April 2014 |
| Bill introduced in the Dewan Negara | Goods and Services Bill 2014 |
| Bill citation | D.R. 2/2014 |
| Introduced by | Ahmad Maslan, Deputy Minister of Finance |
| First reading | 21 April 2014 |
| Second reading | 5 May 2014 |
| Third reading | 5 May 2014 |
| Related legislation | |
| Sales Tax Act 1972 [Act 64] Service Tax Act 1975 [Act 151] | |
| Keywords | |
| Goods and services tax | |
| Status: In force | |
The Goods and Services Tax Act 2014 (Malay: Akta Cukai Barang dan Perkhidmatan 2014), is a Malaysian laws which enacted to provide for the imposition and collection of goods and services tax and for matters connected therewith.
Structure[edit]
The Goods and Services Tax Act 2014, in its current form (19 June 2014), consists of 19 Parts containing 197 sections and 4 schedules (including no amendment).
- Part I: Preliminary
- Part II: Administration
- Part III: Imposition and Scope of Tax
- Part IV: GST Registration
- Part V: Accounting, Assessment, Recovery, etc.
- Part VI: Funds for Goods and Services Tax Refund
- Part VII: Relief, Refund and Remission
- Part VIII: Special Cases
- Part IX: Goods and Services Tax Ruling
- Part X: Enforcement
- Part XI: Offences and Penalties
- Part XII: Trials and Proceedings
- Part XIII: Review and Appeal
- Part XIV: Designated Areas
- Part XV: Free Commercial Zone
- Part XVI: Miscellaneous
- Part XVII: Repeal and Savings of Sales Tax Act 1972
- Part XVIII: Repeal and Savings of Service Tax Act 1975
- Part XIX: Transitional Provisions
- Schedules
See also[edit]
References[edit]
- ↑ "Goods and Services Tax Act 2014: Appointment of Date Coming into Operation" (PDF). Attorney General's Chamber of Malaysia. Retrieved 26 July 2016.
External links[edit]
- Goods and Services Tax Act 2014
This article incorporates text from this source, which is in the public domain. - Goods and Services Tax Regulations 2014
- https://www.eadvisors.in/gst-registration/
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