Malaysia legislation
Section 19
Section 19
(2)
Where there is no notification made under section 18 and the
Director General is satisfied that a registered manufacturer has ceased to manufacture taxable goods or has ceased to be liable to be registered under section 17, the Director General may cancel his registration from the date the registered manufacturer ceased to manufacture taxable goods or ceased to be liable to be registered under section 17, as the case may be, or from such later date as the
Director General may determine.
(3)
Where the Director General is satisfied that on the day on which a manufacturer was registered—
(a)
in the case of a manufacturer who was registered under section 13, the manufacturer was not liable to be registered under section 12 or has ceased to manufacture taxable goods; or
(b)
in the case of a manufacturer who was registered under section 14, the manufacturer was not manufacturing taxable goods or has ceased to manufacture taxable goods, the Director General may cancel the registration of the manufacturer with effect from the date as determined by the Director General in the notification in writing to such manufacturer.
(4)
The Director General may cancel the registration of a registered manufacturer under subsection 14(2) if the registered manufacturer is in breach of any conditions imposed in relation to such registration with effect from the date of the breach or from such later date as the Director General may determine.
Sales Tax 33
(5)
The Director General may, on the application of a registered manufacturer, cancel the registration of the registered manufacturer if the registered manufacturer has been exempted from registration pursuant to subsection 20(1).
Exemptions from registration