This legislation has been repealed. Do not cite it as law in force.
s 19 Registration of taxable person
(1) The registration of taxable persons under this Act shall be in accordance with the provisions of this Part and in the manner as may be prescribed.
(2) In this Part—
(a) references to supplies are references to supplies made in the course or furtherance of business;
(b) references to value of a supply of goods or services are references to value determined on the basis that no tax is chargeable on the supply or no flat rate addition is included in the consideration of the supply.
Malay text (authoritative)
Pendaftaran orang kena cukai
(1) Pendaftaran orang kena cukai di bawah Akta ini hendaklah mengikut peruntukan Bahagian ini dan mengikut cara yang ditetapkan.
(2) Dalam Bahagian ini—
(a) sebutan mengenai pembekalan ialah sebutan mengenai pembekalan yang dibuat dalam penjalanan urusan atau penerusan perniagaan;
(b) sebutan mengenai nilai suatu pembekalan barang atau perkhidmatan ialah sebutan mengenai nilai yang ditentukan atas asas bahawa tiada cukai boleh dikenakan ke atas pembekalan atau tiada tambahan kadar rata dimasukkan dalam balasan bagi pembekalan itu.
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).
