Section 21
Section 21
Every registered manufacturer who sells any taxable goods shall issue an invoice containing prescribed particulars in the national language or English language to the purchaser in respect of the transaction.
(2)
No invoice showing an amount which purports to be sales tax shall be issued on the sale of any goods—
(a)
which are not taxable goods; or
(b)
by a person who is not a registered manufacturer.
(3)
The amount of sales tax payable shall be collected by the registered manufacturer from the purchaser in addition to the price and any other amount due and payable by the purchaser in respect of the taxable goods.
34 Laws of Malaysia ACT 806
(4)
Any person who contravenes subsection (1), (2) or (3) commits an offence.