Goods and Services Tax Act 2014 s 35
This legislation has been repealed. Do not cite it as law in force.
Where any taxable supply is made by or to any registered person which involves the issuance and receipt of credit note or debit note under the prescribed circumstances and conditions, the registered person, whether he is the supplier or recipient of the taxable supply, shall make adjustments in his returns accordingly and the credit note and debit note shall contain the prescribed particulars.
Nota kredit dan nota debit
Jika apa-apa pembekalan bercukai dibuat oleh atau kepada mana-mana orang berdaftar yang melibatkan pengeluaran dan penerimaan nota kredit atau nota debit di bawah hal keadaan dan syarat yang ditetapkan, orang berdaftar itu, sama ada dia pembekal atau penerima pembekalan bercukai, hendaklah membuat pelarasan dalam penyatanya dengan sewajarnya dan nota kredit dan nota debit itu hendaklah mengandungi butir-butir yang ditetapkan.
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).