Sales Tax Act 1972 s 18
This legislation has been repealed. Do not cite it as law in force.
(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.
Kewajipan menyimpan rekod
(1) Tiap-tiap orang kena cukai hendaklah, mengikut peraturanperaturan yang dibuat di bawah Akta ini, menyimpan rekod penuh dan sebenar yang ditulis kemas kini mengenai segala transaksi yang menyentuh atau mungkin menyentuh tanggungannya terhadap cukai jualan. (2) Rekod yang dikehendaki disimpan mengikut seksyen ini hendaklah disimpan selama tempoh enam tahun dari tarikh yang terakhir bagi rekod itu.
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).