Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part V
23. Credit notes and debit notes
Feedback & supportWhere any taxable goods is sold by any registered manufacturer which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, the registered manufacturer shall make deduction or addition of sales tax in his returns accordingly, and the credit notes and debit notes shall contain the prescribed particulars.
taxable goods
“taxable goods” means goods of a class or kind not exempted from sales tax;
Notwithstanding subsection (1), the Director General may, upon request in writing by the registered manufacturer and subject to such conditions as he thinks fit to impose, approve any one or more of the prescribed particulars not to be contained on a credit note or debit note.
Director General
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
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