This legislation has been repealed. Do not cite it as law in force.
s 34 Production of tax invoices by computer
For the purposes of any provision under this Act in relation to a tax invoice, a registered person shall be treated as having issued a tax invoice to another person notwithstanding that there is no delivery of any equivalent document in paper form to the person if the requisite particulars are recorded in a computer and are—
(a) transmitted or made available to the person by electronic means; or
(b) produced on any material other than paper and is delivered to the person.
Malay text (authoritative)
Pengeluaran invois cukai oleh komputer
Bagi maksud mana-mana peruntukan di bawah Akta ini berhubung dengan suatu invois cukai, seorang orang berdaftar hendaklah dikira sebagai mengeluarkan suatu invois cukai kepada orang yang lain walaupun tiada penyerahan apa-apa dokumen yang setara dengannya dalam bentuk kertas kepada orang itu jika butir-butir yang dikehendaki direkodkan dalam komputer dan—
(a) dihantar atau dijadikan tersedia kepada orang itu secara elektronik; atau
(b) dikeluarkan atas apa-apa bahan selain kertas dan diserahkan kepada orang 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).
