Goods and Services Tax Act 2014 | |
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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] |
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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).