This legislation has been repealed. Do not cite it as law in force.
s 180 Payment of sales tax when person not registered
(1) Notwithstanding subsection 178(1), any person who is licensed under the Sales Tax Act 1972 and is not registered under this Act shall be required to account and pay for sales tax on the goods held on hand on the effective date—
(a) which are acquired free from sales tax under section 9 of the Sales Tax Act 1972;
(b) which are exempted from sales tax under section 10 of the Sales Tax Act 1972; or
(c) where a deduction of sales tax has been made for goods purchased under section 31 a of the Sales Tax Act 1972.
(2) The person referred to in subsection (1) shall be required to account and pay for sales tax on the finished and semi-finished goods held on the effective date.
(3) Where a person is required to account for sales tax referred to in subsections (1) and (2), he shall state the amount of sales tax required to be paid in the return under subsection 179(1).
Malay text (authoritative)
Pembayaran cukai jualan bagi orang tidak berdaftar
(1) Walau apa pun subseksyen 178(1), mana-mana orang yang dilesenkan di bawah Akta Cukai Jualan 1972 dan tidak berdaftar di bawah Akta ini adalah dikehendaki untuk mengakaun dan membayar cukai jualan ke atas barang yang dipegang pada tarikh efektif—
(a) yang diperoleh tanpa cukai jualan di bawah seksyen 9 Akta Cukai Jualan 1972;
(b) yang dikecualikan daripada cukai jualan di bawah seksyen 10 Akta Cukai Jualan 1972; atau
(c) jika suatu potongan cukai jualan telah dibuat bagi barang yang dibeli di bawah seksyen 31a Akta Cukai Jualan 1972.
(2) Orang yang disebut dalam subseksyen (1) adalah dikehendaki untuk mengakaun dan membayar cukai jualan ke atas barang siap dan separa siap yang dipegang pada tarikh efektif.
(3) Jika seseorang dikehendaki mengakaun cukai jualan yang disebut dalam subseksyen (1) dan (2), dia hendaklah menyatakan amaun cukai jualan yang dikehendaki untuk dibayar dalam penyata di bawah subseksyen 179(1).
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).
