Laws of Malaysia·Act 762In force · consolidated

GOODS AND SERVICES TAX ACT 2014

AKTA CUKAI BARANG DAN PERKHIDMATAN 2014

First enacted 2014. Malaysian Acts keep their original title year permanently; the text below is the Attorney-General's Chambers consolidated edition with amendments incorporated, as currently in force.

Official editions

  • English edition
    GOODS AND SERVICES TAX ACT 2014
    PDF
  • Edisi Bahasa Melayu
    AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
    PDF
View on the Attorney-General's Chambers portal (lom.agc.gov.my)

Business activities this Act regulates

We haven't mapped this Act to specific MSIC business activities. Many federal Acts are general statutes (company law, employment, taxation, procedure) that apply across business activities generally rather than regulating one industry. Where an Act governs a specific licence, the regulated activities appear here.

Consolidated text (extract)

LAWS OF MALAYSIA Act 762 GOODS AND SERVICES TAX ACT 2014 (Repealed by the Goods and Services Tax (Repeal) Act 2018 [Act 805])