Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter XIII · Amendments to the Sales Tax Act 2018
117. Amendment of section 23
Feedback & supportSection 23 of the principal Act is amended—
(a)
by renumbering the existing section as subsection (1);
and
(b)
by inserting after the renumbered subsection (1)
the following subsection:
“(2) 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.”.