Malaysia legislation
Section 179
Section 179
(2)
The person referred to in subsection (1) shall state and pay the amount of sales tax chargeable under paragraph 6(a) of the Sales Tax Act 1972 which falls due during the last taxable period.
(3)
For the purposes of this section, “last taxable period” means the period of two calendar months or part of it ending on the effective date.
Payment of sales tax when person not registered