Extracted from the AGC PDF on this page.
s.1Short title and commencement
s.1ATerritorial and extra-territorial application
s.3Functions and powers of Director General and other officers
s.4Persons appointed or employed to be public servants
s.5Recognition of office
s.6Confidentiality of information
s.7Imposition and scope of service tax
s.8Taxable service
s.9Determination of value of taxable service
s.10Rate of service tax
s.11Service tax due
s.12Liability to be registered
s.13Application for registration
s.14Voluntary registration
s.15Direction to treat persons as single taxable person
s.16Registration of partnership
s.17Registration of branches or divisions
s.18Cessation of liability to be registered
s.19Notification of cessation of liability
s.20Cancellation of registration
s.20AVariation of registration
s.21Invoices
s.22Production of invoices by computer
s.23Credit notes and debit notes
s.24Duty to keep records
s.25Taxable period
s.26Furnishing of returns and payment of service tax due and payable
s.26AFurnishing of declaration and payment of service tax due and payable by person other than taxable person
s.27Power to assess
s.27AOffsetting unpaid tax against refund
s.28Recovery of service tax, etc., as civil debt
s.29Power to collect service tax, etc., from person owing money to taxable person or foreign registered person
s.30Recovery of service tax before payable from persons about to leave Malaysia
s.31Recovery of service tax, etc., from persons about to leave Malaysia without paying service tax, etc
s.32Payment by instalments
s.33Liability of directors, etc
s.34Power of Minister to exempt and refund
s.34ARefund by deduction of service tax
s.35Claim for refund of service tax in relation to bad debt
s.36Repayment of service tax in relation to bad debt
s.37Payment of service tax, etc., short paid or erroneously refunded
s.38Refund of service tax, etc., overpaid or erroneously paid
s.38ARefund of service tax, etc., to a foreign registered person
s.39Deduction from return of refunded service tax
s.40Remission of service tax, etc
s.40ANon-application of Part VII
s.41Public ruling
s.42Customs ruling
s.43Making of customs ruling
s.44Amendment, modification or revocation of customs ruling
s.45Director General to declare customs rulings to be null, etc
s.46Different customs rulings on same subject matter
s.46ANon-application of Part VIII
s.48Taxable service provided within or between designated areas, etc
s.49Taxable service provided by person whose principal place of business located in designated areas
s.50Taxable service provided to designated areas by registered person whose principal place of business located in Malaysia
s.51Power of Minister to impose service tax
s.51ANon-application of Part IX
s.53Taxable service provided within or between special areas, etc
s.54Taxable service provided by person whose principal place of business located in special areas
s.55Taxable service provided to special areas by registered person whose principal place of business located in Malaysia
s.56Power of Minister to impose service tax
s.56A(Deleted)
s.56BLiability to be registered
s.56CApplication for registration of foreign service provider
s.56DCessation of liability to be registered
s.56ENotification of cessation of liability
s.56FCancellation of registration
s.56GIssuance of invoice
s.56GACredit notes and debit notes
s.56HTaxable period and accounting for service tax
s.56IPayment of service tax
s.56JDuty to keep records
s.56KService of notice, etc., on foreign registered person
s.57Persons bound to give information
s.58Access to places or premises
s.59Access to recorded information or computerized data
s.60Magistrate may issue search warrant
s.61Search may be made without warrant
s.62Seizure of goods, etc
s.62APower to seal
s.63Power of arrest
s.63AAdditional powers
s.63BPowers of enforcement, inspection and investigation
s.64Jurisdiction to try offences
s.65Evidence by certificate, etc
s.65AEvidence of agent provocateur admissible
s.66Obligation of secrecy
s.67Protection of informers from discovery
s.68Burden of proof
s.69Court order
s.69AImprisonment for non-payment of fine
s.70No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
s.71Evasion of service tax
s.72Giving incorrect information relating to liability to service tax
s.73Improperly obtaining refund
s.73AImproperly obtaining deduction of service tax
s.74Employee may transact business
s.75Transaction of business on behalf of any person
s.76Offences by authorized and unauthorized persons
s.77Obstruction
s.78Offences by company, etc
s.79General penalty
s.80Compounding of offences
s.81Review and appeal
s.82Liquidator of company to give notice of winding up, and set aside service tax
s.83Appointment of receiver to be notified to Director General
s.84Registered person to submit audit certificate
s.85Service tax, etc., to be payable notwithstanding any proceedings, etc
s.86Service of notices, etc
s.86AService of summons
s.87Use of electronic service
s.88Protection of officer of service tax from liability
s.89Rewards
s.90Power of Director General to charge fees
s.90APower to extend period
s.90BPower to modify terms and conditions
s.91Power to make regulations
s.92Registration on the commencement date
s.93Progressive or periodic agreement
s.94Rights granted for life
s.95Things done in anticipation of the enactment of this Act