Section 56J

all records of provision of digital service by the foreign registered person including invoices and receipts; and

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all other records as the Director General may determine.

Any record kept under this section shall be preserved for a period of seven years from the latest date to which the record relates.

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 in writing.

A copy of the record shall be admissible in evidence in any proceedings to the same extent as the record itself.

Any foreign registered person who contravenes subsection (1),

or (3) 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.

Service of notice, etc., on foreign registered person