Sales Tax Act 1972 s 64
This legislation has been repealed. Do not cite it as law in force.
The Director General may require a licensee to submit annually an audit certificate, signed by a public accountant not in the employment of the licensee, in relation to the books and records required to be kept by the licensee under the provisions of this Act in respect of the licensee’s production and sale of taxable goods manufactured by him.
Pemegang lesen hendaklah memberikan perakuan audit
Ketua Pengarah boleh menghendaki seseorang pemegang lesen supaya mengemukakan tiap-tiap tahun suatu perakuan audit yang ditandatangani oleh seorang akauntan awam yang bukan dalam perkhidmatan pemegang lesen itu, berhubung dengan buku dan rekod yang dikehendaki disimpan oleh pemegang lesen di bawah peruntukan Akta ini berkenaan dengan pengeluaran dan penjualan barang-barang kena cukai yang dikilang olehnya.
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).