Section 56G
Issuance of invoice
(2)
The invoice or document referred to in subsection (1) may be issued electronically or in paper form.
(3)
Any foreign registered person who contravenes subsection (1)
commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both.
Credit notes and debit notes
56GA. Where any digital service is provided by any foreign registered person which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, such foreign registered person shall make deduction or addition of service tax in his returns accordingly, and the credit notes and debit notes shall contain the prescribed particulars.
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