Section 24
Duty to keep records
(a)
all records of provision of taxable services by or to that taxable person including invoices, receipts, debit notes and credit notes;
(aa) all records of imported taxable service; and
(b)
all other records as the Director General may determine.
(2)
Any record kept under this section shall be—
(a)
preserved for a period of seven years from the latest date to which the record relates;
(b)
in the national language or English language; and
(c)
kept in Malaysia, except as otherwise approved by the
Director General and subject to such conditions as he deems fit.
(3)
Where the record is in an electronically readable form, the record shall be kept in such manner as to enable the record to be readily accessible and convertible into writing.
(4)
Where the record is originally in a manual form and is subsequently converted into an electronic form, the record shall be retained in its original form prior to the conversion.
(5)
A copy of the record shall be admissible in evidence in any proceedings to the same extent as the record itself.
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(5A)
This section shall also apply to any person other than a taxable person who, in carrying on his business, acquires any imported taxable service.
(6)
Any person who contravenes subsection (1), (2), (3), (4) or (5A)
commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
(7)
This section shall not apply to a foreign registered person.