Malaysia legislation
Section 14
Section 14
(1)
Every taxable person shall, in respect of his taxable period, account for the State sales tax due in a return as may be prescribed and the return shall be furnished to the Director in the prescribed manner within twenty eight days following the end of his taxable period to which the return relates.
(2)
Notwithstanding subsection (1), the Director may, vary any taxable period or the date on which any taxable period begins or ends if he considers it necessary in the circumstances of any particular case.
(3)
Where a taxable period has been varied under subsection (2) and notwithstanding subsection (1), the return shall be furnished on the date to be determined by the Director.
(3A)
The Director may give notice in writing to any taxable person whenever he thinks fit requiring that person to furnish, within a reasonable time to be specified in such notice, complete or further returns in respect of any matter as to which a return is required by or under this Enactment.
(4)
Any person who ceases to be licensed under this Enactment shall, not later than thirty days after such cessation, or such later date as the Director may allow, furnish a return containing particulars as the Director may determine in respect of that part of the last taxable period during which the person was licensed.
(5)
Any taxable person who is required to furnish a return under this section shall pay to the Director the amount of State sales tax due and payable by him in respect of the taxable period to which the return related not later than the last day on which he is required to furnish the return.
(6)
The return referred to in subsections (1), (3), (3A), (4) and (5) shall be furnished whether or not there is State sales tax to be paid.
(7)
Any person who fails to furnish the return or fails to pay the amount of State sales tax due as required under subsection (1), (3), (3A), (4), or (5) 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.
17
Payment by instalments