Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part IV · Registration
16. Registration of partnership
Feedback & supportThe registration of—
persons carrying on a business in a partnership as a registered manufacturer shall be in the name of the firm; and
the same persons carrying on separate businesses in a partnership as a registered manufacturer shall be in the separate names of the respective firms.
In determining whether taxable goods are manufactured by the persons referred to in subsection (1), no account shall be taken of any change in the partnership.
taxable goods
“taxable goods” means goods of a class or kind not exempted from sales tax;
Any person who ceases to be a partner in a partnership shall—
notify the Director General in writing of the date of cessation within thirty days from the date of cessation; and
pay for the proportion of the partnership’s liability on any sales tax due and payable on any taxable goods manufactured by the partnership until the date of cessation.
30 Laws of Malaysia ACT 806
Where any person ceases to be a partner in a partnership under subsection (3) during any taxable period, any notice, whether of assessment or otherwise, which is served on the partnership and relates to the taxable period or to any other taxable period during the whole or part of which he was a partner in the partnership, shall be deemed as to have been served also on him.
taxable period
“taxable period” means any period as determined or provided for under section 25;
Notwithstanding any written law to the contrary, any notice, whether of assessment or otherwise, which is addressed to a partnership by the name in which it is registered under this Act, and is served in accordance with this Act shall be deemed—
as having been properly served on the partnership; and
where subsection (4) applies, as having been properly served on any previous partner.
Subsections (1) and (3) shall not affect the extent to which a partner is liable for sales tax owed by the firm under any other written law.
Where a person is a partner in a firm during part only of a taxable period, his liability for sales tax on the sale of taxable goods by the firm during the taxable period shall be the proportion of the firm’s liability as may be just.
sale
“sale” includes barter, disposal of goods with a right of purchase or on terms providing that the seller retains an interest in the goods, and delivery of goods under any conditions as to future payment;
Where any notice is required to be given by a partnership under this Act, it shall be the joint and several liability of all partners to give the notice, except that if a notice is given by any of the partners, it shall be regarded as sufficient compliance with the requirement.
Any person who contravenes paragraph (3)(a) or (b) commits an offence.
For the purposes of this section, a partnership excludes a limited liability partnership.
limited liability partnership
“limited liability partnership” has the meaning assigned to it under section 2 of the Limited Liability Partnerships Act 2012;
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