Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part IV · Registration
13. Application for registration
Feedback & supportAny manufacturer who is liable to be registered under section 12 shall apply to the Director General for registration as a registered manufacturer in the form and manner as determined by the
manufacturer
“manufacturer” means a person who engages in the manufacture of goods;
Director General not later than the last day of the month following the month in which he is liable to be registered as referred to in paragraph 12(2)(a) or (b).
Director General
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
Upon receipt of the application under subsection (1), the
Director General may approve the registration, subject to such conditions as he deems fit.
The Director General shall register the manufacturer under subsection (1) with effect from the first day of the month following the month in which the application under subsection (1) is made or from such earlier date as may be agreed between the Director General and the manufacturer but such date shall not be earlier than the date he becomes liable to be registered.
Where any manufacturer fails to comply with subsection (1), the
Director General shall register the manufacturer on the date as the
Director General may determine but not earlier than the date he is liable to be registered under section 12.
Any manufacturer who fails to comply with subsection (1)
commits an offence.
26 Laws of Malaysia ACT 806