Sales Tax Act 1972 s 31A
This legislation has been repealed. Do not cite it as law in force.
(1) A licensed manufacturer may apply to the Director General, in the return furnished by him in accordance with section 19, for the deduction of such amount of sales tax paid in respect of goods purchased by him during the taxable period to which the return relates. (2) The Director General shall allow the deduction applied under subsection (1) subject to such conditions as may be prescribed.
Permohonan untuk pemotongan daripada pengilang berlesen
(1) Seseorang pengilang berlesen boleh memohon kepada Ketua Pengarah, dalam penyata yang dikemukakan olehnya mengikut seksyen 19, untuk mendapatkan potongan apa-apa amaun cukai jualan yang telah dibayar bagi barang-barang yang dibeli olehnya dalam tempoh boleh cukai yang dimaksudkan oleh penyata itu. (2) Ketua Pengarah hendaklah membenarkan potongan yang dipohon di bawah subseksyen (1) tertakluk kepada apa-apa syarat yang ditetapkan.
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).