This legislation has been repealed. Do not cite it as law in force.
s 17 Invoices
(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).
Malay text (authoritative)
Invois
(1) Tiap-tiap orang kena cukai yang menjual apa-apa barang kena cukai hendaklah mengeluarkan suatu invois dalam bahasa kebangsaan atau bahasa Inggeris kepada pembeli berkenaan dengan transaksi itu, dan hendaklah menyatakan di dalamnya secara berasingan amaun cukai jualan yang kena dibayar dan harga barangbarang itu telah dijual dan juga kuantiti barang-barang yang dijual.
(2) Tiada invois yang menunjukkan suatu amaun yang berupa sebagai cukai jualan boleh dikeluarkan apabila dijual apa-apa barang—
(a) yang bukan barang kena cukai; atau
(b) oleh seseorang yang bukan orang kena cukai.
(3) Amaun cukai jualan yang kena dibayar boleh didapatkan oleh orang kena cukai itu daripada pembeli sebagai tambahan kepada harga dan apa-apa amaun lain yang kena dibayar oleh pembeli itu berkenaan dengan barang-barang itu.
(4) (Dipotong oleh Akta A782).
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.
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).
