Malaysia legislation

Section 10A

of State Sales Tax Enactment 1998

Section 10A

Application for licence, issue, etc.

(1)

Every person licensed under section 10 shall within thirty days forward to the

Director the licence for amendment or cancellation when –

(a)

he ceases business in providing any taxable goods stipulated in the licence or he undertakes the business of selling any taxable goods not stipulated in the licence;

(b)

he goes into partnership or a partner withdraw or a new partner is added to the partnership;

(c)

a company, or any person as defined under section 2 of this Enactment, takes over the business of selling any taxable goods stipulated in the licence;

(d)

there is any change in the principal place of business;

(e)

there is any change in or addition to the description of taxable goods sold; or

(f)

he is called upon to do so by the Director.

(2)

Any person who contravenes subsection (1) commits an offence.

Surrender and revocation of licences.

Read in full context — State Sales Tax Enactment 1998 →