Malaysia legislation

Section 57B

of *PETROLEUM (INCOME TAX) ACT 1967

Section 57B

Failure to issue electronic invoice

Any person who, without reasonable excuse, contravenes subsection 34B(1) or (6), shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than two hundred ringgit and

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not more than twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both.