Welcome to EverybodyWiki ! Nuvola apps kgpg.png Sign in or create an account to improve, watchlist or create an article like a company page or a bio (yours ?)...

Goods and Services Tax Act 2014

From EverybodyWiki Bios & Wiki
Jump to navigation Jump to search




Goods and Services Tax Act 2014
MalaysianParliament.jpg
Parliament of Malaysia
An Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.
CitationAct 762
Territorial extentThroughout Malaysia
Enacted byDewan Rakyat
Date passed7 April 2014
Enacted byDewan Negara
Date passed5 May 2014
Date of royal assent9 June 2014
Date commenced19 June 2014
Date effectiveExcept 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 RakyatGoods and Services Bill 2014
Bill citationD.R. 2/2014
Introduced byAhmad Husni Hanadzlah, Second Minister of Finance
First reading31 March 2014
Second reading3 April 2014
Third reading7 April 2014
Bill introduced in the Dewan NegaraGoods and Services Bill 2014
Bill citationD.R. 2/2014
Introduced byAhmad Maslan, Deputy Minister of Finance
First reading21 April 2014
Second reading5 May 2014
Third reading5 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 | edit source]

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: 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 | edit source]

References[edit | edit source]

  1. "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 | edit source]



This article "Goods and Services Tax Act 2014" is from Wikipedia. The list of its authors can be seen in its historical and/or the page Edithistory:Goods and Services Tax Act 2014. Articles copied from Draft Namespace on Wikipedia could be seen on the Draft Namespace of Wikipedia and not main one.



Compte Twitter EverybodyWiki Follow us on https://twitter.com/EverybodyWiki !