Goods and Services Tax Act 2014

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.
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.

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).

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