805 - GOODS AND SERVICES (REPEAL) ACT 2018

Goods and Services Tax (Repeal) 1 LAWS OF MALAYSIA Act 805 GOODS AND SERVICES TAX (REPEAL) ACT 2018 2 Laws of Malaysia Act 805 Date of Royal Assent ... ... 24 August 2018 Date of publication in the ... ... ... 28 August 2018 Gazette Publisher’s Copyright C PERCETAKAN NASIONAL MALAYSIA BERHAD All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording and/or otherwise without the prior permission of Percetakan Nasional Malaysia Berhad (Appointed Printer to the Government of Malaysia). Goods and Services Tax (Repeal) 3 LAWS OF MALAYSIA Act 805 GOODS AND SERVICES TAX (REPEAL) ACT 2018 ARRANGEMENT OF SECTIONS Section 1. Short title and commencement 2. Interpretation 3. Repeal of Goods and Services Tax Act 2014 4. Continuance of liability, etc. 5. Pending application for review and pending appeal 6. Furnishing of return for last taxable period and payment of goods and services tax 7. Furnishing of declaration and payment of goods and services tax 8. Claim for input tax and refund 9. Continuance of appointment and employment 10. Tax agent 4 Laws of Malaysia Act 805 Goods and Services Tax (Repeal) 5 LAWS OF MALAYSIA Act 805 GOODS AND SERVICES TAX (REPEAL) ACT 2018 An Act to repeal the Goods and Services Tax Act 2014. [ ] ENACTED by the Parliament of Malaysia as follows: Short title and commencement 1. (1) This Act may be cited as the Goods and Services Tax (Repeal) Act 2018. (2) This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette. Interpretation 2. In this Act— “repealed Act” means the Goods and Services Tax Act 2014 [Act 762]; “goods and services tax” means the goods and services tax charged and levied under the repealed Act; “Director General” means the Director General of Customs and Excise appointed under section 3 of the Customs Act 1967 [Act 235]; 6 Laws of Malaysia Act 805 “appointed date” means the date appointed under subsection 1(2); “taxable period” means the taxable period allowed or reassigned by the Director General under section 40 of the repealed Act; “Goods and Services Tax Appeal Tribunal” means the Goods and Services Tax Appeal Tribunal established under section 125 of the repealed Act; “Customs Appeal Tribunal” means the Customs Appeal Tribunal established under section 141b of the Customs Act 1967. Repeal of Goods and Services Tax Act 2014 3. The Goods and Services Tax Act 2014 is repealed. Continuance of liability, etc. 4. (1) Notwithstanding the repeal of the Goods and Services Act 2014— (a) any liability incurred may be enforced; or (b) any goods and services tax due, overpaid or erroneously paid may be collected, refunded or remitted, under the repealed Act as if the repealed Act had not been repealed. (2) Notwithstanding the repeal of the Goods and Services Act 2014, sections 178, 181 and 191 of the repealed Act shall continue to remain in operation after the appointed date. Pending application for review and pending appeal 5. (1) Any application for review under subsection 124(1) of the repealed Act pending before the Director General for his decision immediately before the appointed date shall, on or after the appointed date, be dealt with under the repealed Act as if the repealed Act had not been repealed. Goods and Services Tax (Repeal) 7 (2) Any decision made by the Director General under subsection 124(2) of the repealed Act before or after the appointed date, which is appealable to the Goods and Services Tax Appeal Tribunal, may be appealed by an aggrieved person to the Customs Appeal Tribunal provided that the appeal is made within thirty days from the date such decision was made known to the aggrieved person by the Director General. (3) Any appeal before the Goods and Services Tax Appeal Tribunal which is pending immediately before the appointed date shall, on or after the appointed date, continue to be heard and decided by the Customs Appeal Tribunal. Furnishing of return for the last taxable period and payment of goods and services tax 6. (1) Notwithstanding section 40 of the repealed Act, any taxable period that begins before the appointed date and ends after the appointed date shall be deemed to end on the appointed date. (2) The person who is registered under the repealed Act shall— (a) furnish the return for all supplies made in the taxable period referred to in subsection (1) as at the appointed date; and (b) pay the amount of the goods and services tax due and payable relating to the supplies, to the Director General not later than one hundred and twenty days from the appointed date. Furnishing of declaration and payment of goods and services tax 7. Notwithstanding the repeal of the Goods and Services Tax Act 2014, any person referred to in subsection 42(1) of the repealed Act who is liable for goods and services tax in the month before the appointed date shall— (a) furnish a declaration under section 42 of the repealed Act; and 8 Laws of Malaysia Act 805 (b) pay the amount of the goods and services tax due and payable, to the Director General not later than thirty days after the appointed date. Claim for input tax and refund 8. (1) Any input tax under the repealed Act which has not been claimed before the appointed date shall be claimed in the return furnished under paragraph 6(2)(a) within one hundred and twenty days from the appointed date, and that claim shall be considered as the final claim for all input tax. (2) Subject to verification, audit or investigation, any refund for— (a) any input tax under section 38 of the repealed Act which has not been made by the Director General on the appointed date; or (b) any input tax relating to the claim made under subsection (1), shall be paid by the Director General within six years from the appointed date. Continuance of appointment and employment 9. (1) Notwithstanding the repeal of the Goods and Services Tax Act 2014 and for the purpose of section 4, any person other than an officer of customs may be appointed by, or employed with the concurrence of, the Director General under subsection 5(3) of the repealed Act, on or after the appointed date, for any duty or service as if the subsection had not been repealed. (2) Any person other than an officer of customs who— (a) has been appointed or employed under subsection 5(3) of the repealed Act whose appointment or employment is still valid immediately before the appointed date; or Goods and Services Tax (Repeal) 9 (b) is appointed or employed under subsection (1), shall continue to perform the duty or service until his appointment or employment expires or is revoked by the Director General, whichever is the earlier. Tax agent 10. Any tax agent whose approval under section 170 of the repealed Act is still valid immediately before the appointed date may continue to act on behalf of any person for any matter under the repealed Act on or after the appointed date until such approval expires or is revoked by the Minister, whichever is the earlier. Hakcipta Pencetak H PERCETAKAN NASIONAL MALAYSIA BERHAD Semua Hak Terpelihara. Tiada mana-mana bahagian jua daripada penerbitan ini boleh diterbitkan semula atau disimpan di dalam bentuk yang boleh diperolehi semula atau disiarkan dalam sebarang bentuk dengan apa jua cara elektronik, mekanikal, fotokopi, rakaman dan/ atau sebaliknya tanpa mendapat izin daripada Percetakan Nasional Malaysia Berhad (Pencetak kepada Kerajaan Malaysia yang dilantik). DICETAK OLEH PERCETAKAN NASIONAL MALAYSIA BERHAD, KUALA LUMPUR BAGI PIHAK DAN DENGAN PERINTAH KERAJAAN MALAYSIA WJW011461 28-08-2018