Goods And Services Tax Act 2014 - Tax Act 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