{"id":3487,"date":"2022-04-11T11:35:46","date_gmt":"2022-04-11T03:35:46","guid":{"rendered":"https:\/\/yhalaw.com.my\/?p=3487"},"modified":"2022-10-31T09:33:35","modified_gmt":"2022-10-31T01:33:35","slug":"revenue-law-service-tax-recovery","status":"publish","type":"post","link":"https:\/\/yhalaw.com.my\/my\/revenue-law-service-tax-recovery\/","title":{"rendered":"REVENUE LAW \u2013 SERVICE TAX \u2013 RECOVERY"},"content":{"rendered":"
In brief <\/span><\/p>\n When does a person who is engaged in the business of delivering a taxable service become a taxable person?<\/b><\/p>\n For example: In the case of<\/span> Restoran Wong Solo (Shah Alam) Sdn Bhd & Ors v Kerajaan Malaysia [2022] 7 MLJ 381<\/span><\/i>, the first appellant argue that he did not apply for a licence and was not licenced under the Service Tax Act 1975, it was not a taxable person under the Act. However, it was held that the first appellant operates a restaurant located outside a hotel providing or selling food and drinks and the annual sales turnover was more than RM3m. Therefore, pursuant to S.3 of the STA 1975, reg 3 of the STA 1975 and Group C of the Second Schedule of the STA 1975, the first appellant once it reaches the threshold of RM3m, becomes a taxable person. <\/span><\/p>\n Is it possible for the respondent to only collect service tax owed and payable from a taxable person once the person has been convicted of a violation of the STA 1975?<\/b><\/p>\n Sales Service Tax (SST). Is my business taxable? Taxable person and taxable services.<\/p>","protected":false},"author":9,"featured_media":3512,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3129],"tags":[3130,3132,3131],"yoast_head":"\n\n
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