Malaysia legislation
Section 15
Seksyen 15
Pindaan seksyen 82
Seksyen 82 Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:
“(2a) Where a person issues an electronic invoice in respect of goods sold or services performed under section 82c, the issuance of receipts pursuant to paragraph (1)(b) may be dispensed with.
(2b)
Notwithstanding paragraph (1)(b) and subsection (2a), where a person is required to submit to the Director General a consolidated transaction invoice as provided under subsection 82c(7), that person shall issue a printed receipt for every sum received in that year of assessment in respect of goods sold or services performed.”.
Seksyen baharu 82b dan 82c