OBS_VALUE: <ul><li><a href=https://www.mcmc.gov.my/legal/acts/postal-services-act-2012-act-741 target=_blank>Postal Services Act 2012(Act 741, First enacted 1 April 2013, Section 55 & 56)</a></li><li><a href=https://mysst.customs.gov.my/assets/document/Industry%20Guides/GI/Guide%20on%20Courier%20Services.pdf target=_blank>Guide on Courier Service: Service Tax(Service Tax Guide on Courier Service, Royal Malaysian Customs Department - Internal Tax Division publication date 21 August 2018, Article 11-18)</a></li></ul>