Malaysia legislation
Section 9
Section 9
Subject to this Enactment, State sales tax shall be charged on and paid by any person (in this Enactment referred to as “taxable person”) who carries on business of selling or providing taxable goods referred to in section 4.
(1)
Every person who caries on business of selling or providing taxable goods referred to in section 4 shall apply to the Director in the prescribed form for a licence, and subject to section 11, no person shall carry on such a business unless he is in possession of a licence issued under subsection (2).
Subject to subsection (3), the Director shall issue a licence in the prescribed form.
Before any licence is issued under this section, or where a licence has been issued under this section, the Director may require the person applying for the licence, or the holder of the licence, as the case may be, to give such security for the due compliance by that person with the provisions of this Enactment and generally for the protection of the revenue as the
Director thinks fit; and where the Director is at any time dissatisfied with any security given, he may require a new security in lieu thereof, or in addition thereto; and in default of such new security being given the Director may suspend any licence previously issued. During any such suspension the holder of any licence issued shall be deemed to be unlicensed.
(4)
Any person licensed under this section shall carry on the business only at the place or premises specified in the licence issued under subsection (2).
(5)
Any person who contravenes subsection (1) or (4) commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit and, in the case of a continuing offence, to a futher fine not exceeding two thousand ringgit for each day during which the offence continues.
11
Amendment or cancellation of licence