Sales Tax Act 1972 s 31B
This legislation has been repealed. Do not cite it as law in force.
A licensed manufacturer in a return furnished by him in accordance with section 19 may deduct, in accordance with the regulations made under this Act, the amount of sales tax paid in respect of taxable goods returned by a purchaser or discounts subsequently given to the purchaser, from the amount of sales tax accounted for in the return: Provided that the licensed manufacturer has issued to the purchaser a credit note containing the requisite particulars.
Nota kredit
Seseorang pengilang berlesen dalam penyata yang dikemukakan olehnya mengikut seksyen 19 boleh memotong, mengikut peraturanperaturan yang dibuat di bawah Akta ini, amaun cukai jualan yang telah dibayar berkenaan dengan barang-barang kena cukai yang dikembalikan oleh pembeli atau diskaun yang kemudiannya diberikan kepada pembeli, daripada amaun cukai jualan yang telah diakaunkan dalam penyata itu: Dengan syarat bahawa pengilang berlesen itu telah mengeluarkan kepada pembeli suatu nota kredit yang mengandungi butiran yang dikehendaki.
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).