This legislation has been repealed. Do not cite it as law in force.
s 61 Regulations
The Minister may make regulations to prescribe and regulate—
(a) the issue of licences;
(b) the place at which the sales tax is to be paid and collected;
(ba) the production of invoices by computer;
(bb) all matters in regard to credit notes;
(c) the remission at the discretion of the Director General of small amounts of sales tax;
(d) the forms to be used under and for purposes connected with this Act;
(da) all matters relating to bad debts for the purposes of this Act;
(db) the determination of value for the purposes of subsection 7(1);
(dc) the conduct of all matters relating to customs rulings;
(dd) the fees relating to customs rulings and the manner for collecting and disbursing such fees;
(de) the forms to be used for the purpose of customs rulings;
(e) anything required or permitted in this Act to be prescribed or regulated; and
(f) generally to give effect to the provisions of this Act.
Malay text (authoritative)
Peraturan-peraturan
Menteri boleh membuat peraturan-peraturan bagi menetapkan dan mengawal selia—
(a) pengeluaran lesen;
(b) tempat yang cukai jualan hendaklah dibayar dan dipungut;
(ba) pengeluaran invois dengan menggunakan komputer;
(bb) segala perkara yang berkaitan dengan nota kredit;
(c) remitan amaun kecil cukai jualan, menurut budi bicara Ketua Pengarah;
(d) borang yang hendaklah digunakan di bawah dan bagi maksud yang berhubungan dengan Akta ini;
(da) segala perkara yang berhubungan dengan hutang lapuk bagi maksud Akta ini;
(db) penentuan nilai bagi maksud subseksyen 7(1);
(dc) pengendalian semua perkara yang berhubungan dengan ketetapan kastam;
(dd) fi yang berhubungan dengan ketetapan kastam dan cara pungutan dan bayaran fi itu;
(de) borang yang hendaklah digunakan bagi maksud ketetapan kastam;
(e) apa-apa jua yang dikehendaki atau dibenarkan oleh Akta ini supaya ditetapkan atau dibuat peraturan;
(f) pada amnya bagi menguatkuasakan peruntukan Akta ini.
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).
