Malaysia legislation

Section 12A

of State Sales Tax Enactment 1998

Section 12A

Production of invoices by computer

For the purposes of any provision under this Enactment relating to an invoice, a taxable person shall be treated as having issued an invoice to a customer or purchaser notwithstanding that there is no delivery of any equivalent document in physical form to the customer or purchaser if the invoice is recorded in a computer and –

(a)

is transmitted or made available to the customer or purchaser by electronic means;

(b)

is produced on any material other than paper and is delivered to the customer or purchaser.

Duty to keep records.

Read in full context — State Sales Tax Enactment 1998 →