Service Tax Act 2018 s 23
Where any taxable service is provided by any registered person which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, such registered person shall make deduction or addition of service tax in his returns accordingly, and the credit notes and debit notes shall contain the prescribed particulars.
Nota kredit dan nota debit
Jika apa-apa perkhidmatan bercukai diberikan oleh 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 hendaklah membuat potongan atau tambahan cukai perkhidmatan 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).