Malaysia legislation
Section 3
of Businesses, Professions and Trade Licensing Ordinance, 1955
Section 3
(2)
A separate trading licence is required for each of the businesses in the First Schedule which may be carried on and, if such
Schedule so provides, for every premises at which a business to which this Ordinance applies is being carried on or, as the case may be, for every vessel or vehicle or other means or thing by which such business is carried on.
(3)
For the purpose of this section and the First Schedule, but not so as to exclude any other reason for considering any premises to be distinct or separate from other premises, premises which are separately let or sub-let, or which, although forming the subject matter of the same tenancy, are connected by a lobby, passage or stairway not let or sub-let together with such premises, shall be deemed to be separate premises.
(4)
The issue of a licence and the payment of tax hereunder shall not affect any liability to obtain any licence or other authorization under any other law or to pay any fee prescribed thereunder.
Summary recovery of arrears of tax and surcharge