Invoices
Open ↗(1) Every taxable person who sells any taxable goods shall issue an invoice in the national language or in English to the purchaser in respect of the transaction, and shall state thereon the amount of sales tax payable separately to the prices for which the goods are sold as well as the quantities of goods sold.
(2) No invoice showing an amount which purports to be sales tax shall be issued on the sale of any goods—
(a) which are not taxable goods; or
(b) by a person who is not a taxable person.
(3) The amount of sales tax payable shall be recoverable by the taxable person from the purchaser in addition to the price and any other amount due by the purchaser in respect of the goods.
(4) (Deleted by Act A782).
Production of invoices by computer
Open ↗(1) Subject to subsection (2), for the purposes of any provision under this Act in relation to an invoice, a taxable person shall be treated as having issued an invoice to a purchaser notwithstanding that there is no delivery of any equivalent document in paper form to the purchaser if the requisite information is recorded in a computer and—
(a) is transmitted to the purchaser by electronic means; or
(b) is produced on any material other than paper and is delivered to the purchaser.
(2) No provision in relation to computer invoice shall be treated as having been complied with unless the taxable person and the purchaser—
(a) have obtained the Director General’s approval in writing—
(i) to transmit the document by electronic means, or to produce the document by means of a computer on any material other than paper and to deliver that document; or
(ii) to receive the document through that transmission or delivery,
subject to such conditions as he may deem fit to impose; and
(b) comply with such requirements as may be determined by the Director General.
Duty to keep records
Open ↗(1) Every taxable person shall, in accordance with regulations made under this Act, keep full and true records written up to date of all transactions which affect or may affect his liability to sales tax.
(2) The records which are required to be kept in accordance with this section shall be preserved for a period of six years from the latest date to which such records relate.
Furnishing of returns
Open ↗(1) Every taxable person shall within twenty-eight days after the end of each taxable period deliver to the proper officer a return in the prescribed form setting forth the aggregate amount of the sale value of all taxable goods sold by him during that period, the amount of sales tax payable on those goods, and such other particulars as may be prescribed or as may be required by the Director General; and the return shall be verified by declaration in the prescribed form.
(2) The Director General may, at his discretion, permit any licensed manufacturer to deliver the return required under subsection (1) at any interval longer than one taxable period but in no case shall any such interval be longer than six consecutive taxable periods.
(3) Any permission granted under subsection (2) may be withdrawn by the Director General at his discretion at any time whereupon a return, covering the period from the beginning of the first consecutive taxable period for which a return has not been delivered to the end of the taxable period in which the permission is withdrawn, is to be delivered within twenty-eight days of the end of such period and thereafter subsection (1) will apply.
Assessment of tax on goods sold or manufactured
Open ↗(1) Any return furnished under section 19 may be accepted by the proper officer as sufficient proof of the matters therein contained, and sales tax may be assessed by the proper officer accordingly.
(2) If the proper officer has reason to believe that the amount of sales tax shown in a return made by any taxable person under section 19 as payable on any goods is less than the amount payable under this Act, he may assess the sales tax at such greater amount as he deems fit and a notice in writing of such amount shall be served on such person.
(3) If the proper officer has reason to believe that sales tax is payable on any goods under paragraph 6(a) by any person who has not made a return in respect thereof, he may assess the sales tax at such amount as he deems fit and a notice in writing of such amount shall be served on such person.
Assessment of tax on goods imported
Open ↗The sales tax payable on any goods under paragraph 6(b) shall be assessed by the proper officer.
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).
