This legislation has been repealed. Do not cite it as law in force.
s 179 Furnishing of return for the last taxable period
(1) Notwithstanding subsection 178(1), any person who is licensed under the Sales Tax Act 1972 shall furnish to the Director General a return as required under the Sales Tax Act 1972 for the last taxable period not later than twenty-eight days or such longer period as the Director General may determine from the effective date.
(2) The person referred to in subsection (1) shall state and pay the amount of sales tax chargeable under paragraph 6(a) of the Sales Tax Act 1972 which falls due during the last taxable period.
(3) For the purposes of this section, “last taxable period” means the period of two calendar months or part of it ending on the effective date.
Malay text (authoritative)
Pengemukaan penyata bagi tempoh bercukai terakhir
(1) Walau apa pun subseksyen 178(1), mana-mana orang yang dilesenkan di bawah Akta Cukai Jualan 1972 hendaklah mengemukakan kepada Ketua Pengarah suatu penyata sebagaimana yang dikehendaki di bawah Akta Cukai Jualan 1972 bagi tempoh bercukai terakhir tidak lewat daripada dua puluh lapan hari atau apa-apa tempoh yang lebih panjang sebagaimana yang ditentukan oleh Ketua Pengarah dari tarikh efektif.
(2) Orang yang disebut dalam subseksyen (1) hendaklah menyatakan dan membayar amaun cukai jualan yang dikenakan di bawah perenggan 6(a) Akta Cukai Jualan 1972 yang menjadi genap masa semasa tempoh bercukai terakhir.
(3) Bagi maksud seksyen ini, “tempoh bercukai terakhir” ertinya tempoh dua bulan kalendar atau sebahagian daripadanya yang berakhir pada tarikh efektif.
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).
