Source

Sales Tax Act 1972 Part XII — Regulations

s 61 · 1 section

Regulations

s 61

The Minister may make regulations to prescribe and regulate— (a) the issue of licences; (b) the place at which the sales tax is to be paid and collected; (ba) the production of invoices by computer; (bb) all matters in regard to credit notes; (c) the remission at the discretion of the Director General of small amounts of sales tax; (d) the forms to be used under and for purposes connected with this Act; (da) all matters relating to bad debts for the purposes of this Act; (db) the determination of value for the purposes of subsection 7(1); (dc) the conduct of all matters relating to customs rulings; (dd) the fees relating to customs rulings and the manner for collecting and disbursing such fees; (de) the forms to be used for the purpose of customs rulings; (e) anything required or permitted in this Act to be prescribed or regulated; and (f) generally to give effect to the provisions of this Act.

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Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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