Sales Tax Act 1972 s 71
This legislation has been repealed. Do not cite it as law in force.
For the purpose of this Act returns may be accepted by the proper officer for any taxable period not being a calendar month, and in the application of section 19 the term “taxable period” shall mean such accounting period, and the last day of that accounting period shall be deemed to be the end of a taxable period.
Tempoh cukai selain dua bulan kalendar
Bagi maksud Akta ini penyata boleh diterima oleh pegawai yang hak bagi apa-apa tempoh cukai yang bukan sebulan calendar dan dalam pemakaian seksyen 19 istilah “tempoh cukai” hendaklah bererti tempoh mengakaun dan hari terakhir tempoh mengakaun hendaklah disifatkan sebagai akhir tempoh cukai.
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).