Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part XII · General
90. Transaction of business on behalf of taxable person
Feedback & supportSubject to section 89, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to any refund, remission, exemption, or any other matters as approved by the Director General, under this Act.
business
“business” includes any trade, commerce or manufacture, or any concern in the nature of trade, commerce or manufacture;
The person who transacts business on any of the matters stated in subsection (1) on behalf of a taxable person shall—
taxable person
“taxable person” means a registered manufacturer or a manufacturer who is liable to be registered under section 12;
produce a letter of authorization from the taxable person whom he represents; and
produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.
Any person who contravenes subsection (1) commits an offence.