Goods and Services Tax Act 2014

Updated on Dec 03, 2023

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Citation Act 762 Enacted by Dewan Rakyat Enacted by Dewan Negara		Territorial extent Throughout Malaysia Date passed 7 April 2014 Date passed 5 May 2014

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

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

References

Goods and Services Tax Act 2014 Wikipedia

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