Malaysia legislation
Section 15
Section 15
Amendment of section 82
Section 82 of the principal Act is amended by inserting after subsection (2) the following subsections:
“(2a) Where a person issues an electronic invoice in respect of goods sold or services performed under section 82c, the issuance of receipts pursuant to paragraph (1)(b)
may be dispensed with.
(2b)
Notwithstanding paragraph (1)(b) and subsection (2a), where a person is required to submit to the Director General a consolidated transaction invoice as provided under subsection 82c(7), that person shall issue a printed receipt for every sum received in that year of assessment in respect of goods sold or services performed.”.
New sections 82b and 82c