This legislation has been repealed. Do not cite it as law in force.
s 92 Varying the due-and-payable period and taxable period
Notwithstanding anything contrary contained in this Act, the Minister may by order, do any or all of the following:
(a) specify a different period for sales tax to be due and payable in respect of petroleum;
(b) specify a different taxable period in respect of petroleum; and
(c) specify the conditions required to be complied with for the operation of the different due-and-payable periods of sales tax as well as different taxable periods.
Malay text (authoritative)
Mengubah tempoh cukai terhutang dan kena dibayar dan tempoh cukai
Walau apa pun yang berlawanan yang terkandung dalam Akta ini, Menteri boleh melalui perintah, membuat mana-mana atau semua yang berikut:
(a) menentukan tempoh yang berlainan bagi cukai jualan yang terhutang dan kena dibayar berkenaan dengan petroleum;
(b) menentukan tempoh cukai yang berlainan berkenaan dengan petroleum; dan
(c) menentukan syarat yang hendaklah dipatuhi bagi kuat kuasa tempoh cukai jualan terhutang dan kena dibayar yang berlainan dan juga tempoh cukai yang berlainan.
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).
