Malaysia legislation
Section 11
Section 11
(1)
If any taxable person ceases to carry on business he shall forthwith surrender his licence to the Director within thirty days from the date he ceases to carry on business.
(2)
If any taxable person ceases to carry on business as such or dies or being a company is dissolved, the Director shall revoke the licence.
(3)
If any taxable person fails to comply with, or is found acting contrary to, the provisions of section 12, 13, 14 or 16 the Director may revoke the licence, after reasonable notice had been given to the taxable person and if that person continues to carry on the business in respect of which the licence was issued, he shall be deemed to carry on the business without a licence under this Enactment.
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