Sales Tax Act 2018 s 90

s 90 Transaction of business on behalf of taxable person

(1) Subject to section 89, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to any refund, remission, exemption, or any other matters as approved by the Director General, under this Act. (2) The person who transacts business on any of the matters stated in subsection (1) on behalf of a taxable person shall— (a) produce a letter of authorization from the taxable person whom he represents; and (b) where any prescribed form is required to be submitted for the purposes of the matters being transacted, submit the form that has been signed by the taxable person, except where otherwise allowed by a senior officer of sales tax. (3) Any person who contravenes subsection (1) commits an offence.

Malay text (authoritative)

Membuat urusan bagi pihak orang kena cukai

(1) Tertakluk kepada seksyen 89, tiada seorang pun boleh membuat apa-apa urusan berhubung dengan Akta ini bagi pihak mana-mana orang kena cukai, kecuali tentang perkara yang berkaitan dengan apa-apa pembayaran balik, peremitan, pengecualian, atau apa-apa perkara lain sebagaimana yang diluluskan oleh Ketua Pengarah, di bawah Akta ini. (2) Orang yang membuat urusan tentang mana-mana perkara yang dinyatakan dalam subseksyen (1) bagi pihak orang kena cukai hendaklah— (a) mengemukakan surat kuasa daripada orang kena cukai yang diwakilinya; dan (b) jika apa-apa borang yang ditetapkan dikehendaki supaya dikemukakan bagi maksud perkara yang sedang dibuat, mengemukakan borang itu yang telah ditandatangani oleh orang kena cukai itu, kecuali jika dibenarkan selainnya oleh pegawai kanan cukai jualan. (3) Mana-mana orang yang melanggar subseksyen (1) melakukan suatu kesalahan.

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Find Act 806 on lom.agc.gov.my ↗

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).

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